DONOR-ADVISED FUNDS

摘要

Americans donated over $303 billion to charity last year, according to the Giving USA Foundation, to educational institutions, churches, and a myriad of other esteemed causes. Yet effective philanthropy means more than writing a check. The same principles that apply to investing also apply to giving: keep taxes low, maintain control of costs, and ensure that your time and money are well spent toward reaching your goals-supporting your most-cherished causes and building a legacy.People and institutions are increasingly choosing donor-advised funds (DAFs) as their vehicle of choice when it comes to ensuring that their gifts attain their maximum potential. With over 122,000 account holders, DAFs outnumber private foundations, charitable trusts and pooled-income funds combined in the U.S., according to data compiled by the National Philanthropic Trust (NPT), a national DAF based in Pennsylvania.