Donor advised funds are a powerful philanthropic tool for those of modest net worth. It's also a way for nonprofits to form valuable collaborative partnerships with their donors.

1. What are they?
Why are they valuable?
What’s the collaborative model?
Presented by:
Laura Waller Miller
Gift Planning Professional

2. Advisor (legal, financial)
Community Foundation
Development / Fundraiser
 Philanthropist

3.  Allows for purposeful
planning
 Multiply and leverage
charitable gifts
 Permits spontaneous
generosity
 Donor can be strategic
 Lifetime and Legacy giving
 Tool for meaningful,
ongoing engagement
PASS ON
 Values
 Beliefs
 Life Lessons
TO
 Causes
 People
 Institutions

4. Source: National Philanthropic Trust –
http://www.nptrust.org/what-is-a-donor-advised-fund/

5. Technical Process
 Make irrevocable gift of
personal assets
 Name the Donor-
Advised Fund and
appoint advisors,
successors
 Name charitable
beneficiaries (now &
later)
 Philanthropy for the
average person
Tax Advantages
 Immediate maximum
allowable tax deduction
 50% for cash gifts
 30% for other assets
 5-year carry forward on
gifts that exceed AGI
limit
 Investment of assets
grow tax free

6. DAF
 Set aside current $ for a
general purpose
(philanthropy)
 Tax-favored status*
 Immediate tax
deduction
 Tax-free growth
 Saving, spending plan
connected to specific
desired results
Retirement Account
 Set aside current $ for
specific purpose
(retirement)
 Tax-favored status*
 Deferred or Avoid taxes
 Tax-free growth
 Saving, spending plan
connected to specific
desired results
* This presentation does not constitute tax, financial or legal advice!! Consult your financial, tax
and legal advisors for your individual situation.

7.  Medium NW
 Business owner
 Family
 Purposeful philanthropy
 Don’t want a lot of administration or compliance
 Want to use tax deduction but not ready to commit to
any one cause
 Any age
 Long-term giving – lifetime & legacy

8.  Community Foundations
 Large nonprofits (charitable sponsor)
 Fidelity, Schwab
 American Endowment Foundation
 National Philanthropic Trust

9.  Vision
 Purpose
 Strategic giving
 Measurable impact
 Actionable, affordable
 Family philanthropy
Building the O.P.U.S.

10. Foundations
/ Nonprofits
Donors
Advisors

11. Donor
DAF 1
Cause
Donor
DAF 2
Donor
DAF 3
Facilitator

12. If you give
me a fish,
then you
have fed me
for a day

13. If you teach
me how to
fish . . .
. . . then you have fed
me until the river is
contaminated or the
shoreline is seized for
development.

14. But if you teach me
to ORGANIZE . . .
. . . then whatever the
challenges, I can join
together with my peers
and we will fashion our
own solution.

15.  Who are you?
 Why are you here?
 Where are you going?
 Process
 Structure
 Organization
 Engagement
 Rapid Growth

16. Laura Waller Miller
 Follow the Trends –
http://Philanthropy2.wordpress.com
 Connect on LinkedIn-http://
www.linkedin.com/in/lauramillermm/
 Book a private session - www.Liveninja.com/lauranne/
 Join a cohort – Bonsai Philanthropy for fundraisers
coming in September – email me for registration
 New member bonus package . . . .
Unleashed.abundance@gmail.com