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Donor Advised Fund

Technique

2 creators

Supporting a charitable bunching strategy while spreading actual gifts to charities over time

"It basically allows you to get a big lump sum charitable deduction for the year you contributed to the DAF and then time out however you want to actually make the distributions to charity... So it's really helpful in being able to get the best of both world..."

Ben Henry-Moreland

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Donating illiquid startup equity or fund interests to reduce tax liability on liquidity events, deductible for up to five years

"This is really about how to donate illiquid assets — stock in a startup company, GP or LP interest in a fund, even carried interest in a fund. Instead of donating your cash, you should really be donating the assets that you haven't already been taxed on. Yo..."

Dave McClure

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1 creator

Minimizing the impact of the new 0.5% AGI floor on itemized charitable deductions

"If someone makes five years worth of charitable contributions in a single year, they pay the half percent of AGI reduction once versus if they did it spread over 5 years, they would pay it five different years. So for people who are already itemizing their ..."

Ben Henry-Moreland

Making charitable gifts from a traditional IRA at age 70½+ while satisfying RMDs and avoiding the 0.5% AGI floor

"Well, QCD is always kind of one of my favorite strategies. I think it's a way to contribute dollars from a traditional IRA and it's only available for individuals who are age 70 and a half or older... Because it's not a sort of standard itemized charitable ..."

Ben Henry-Moreland

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