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Donor Advised Funds, Private Foundations, Gift Annuities, and Other Charitable Contribution Arrangements

Bunching to Maximize Tax Benefits, Gifting Strategies for High Net Worth Individuals

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Tuesday, October 29, 2019

Recorded event now available

or call 1-800-926-7926

This course will contrast and compare charitable gifting arrangements that enable high net worth individuals to donate substantial assets to charity and receive a tax deduction. It will address strategies, including donor advised funds (DAFs), private foundations, charitable gifting annuities, CLTS and CRTS, and other strategies for gifting significant assets.


Planned giving is an integral part of tax planning for high net worth individuals. It is vital that tax advisers understand the differences in these techniques to recommend an appropriate arrangement for their clients. The recent tax act raised the standard deduction to $12,000 for single taxpayers and $24,000 for married couples filing jointly. This encourages "bunching" strategies, making significant charitable contributions one year, and taking the standard deduction the others. Tax reform also raised the limit on cash charitable contributions to public charities and some private foundations to 60% of AGI from the prior 50%. Both of these changes encourage large taxpayer gifts.

The surge in the use of DAFs was fueled by tax reform. These nifty vehicles allow privacy, an immediate tax deduction, and create planning opportunities. DAFs facilitate the "bunching" strategy. Taxpayers can front-load contributions just before retirement or make a large deductible contribution in a year with extraordinary income. The donor "advises" the foundation or charity on disbursements to be made, allowing the charitable organization to receive steady annual funding if desired.

Private foundations, like DAFs, provide an opportunity for an immediate tax deduction while deferring charitable giving. These foundations are organized as a trust or corporation, must apply to the IRS for tax-exempt status and meet annual minimum distribution requirements. Donors wanting to establish a family legacy and maintain control over contributions may prefer a private foundation.

DAFs and private foundations don't need to operate exclusively. A private foundation wanting to remain anonymous or struggling to meet its minimum distribution requirement could establish a DAF.

A conservation easement is another well-known gifting vehicle that provides a sizeable charitable deduction for a worthy cause. However, in light of recent challenges and disallowances, are these a wise choice?

Each gifting strategy comes with its own mandated compliance obligations. Without meeting these requirements, the benefits of planned giving could be forfeited. Contributions have been regularly disallowed for complex arrangements like conservation easements as well as simple transactions like unacknowledged cash contributions.

Listen as our panel of experts explains the most effective donation strategies so that you can select an effective and rewarding plan for you or your clients.



  1. Identifying clients needing charitable planning
  2. Donor advised funds
  3. Private foundations
  4. CLTs and CRTs
  5. Conservation easements
  6. Other arrangements
  7. Charitable deduction compliance


The panel will review these and other key issues:

  • Identifying clients who need charitable planning or assistance with charitable planning
  • The pros and cons of the most common charitable gifting strategies
  • Selecting the appropriate charitable gifting arrangement for the taxpayer
  • Securing the charitable deduction for charitable gifts
  • Establishing a donor advised fund


Bullens, Jean McDevitt
Jean McDevitt Bullens, JD, EA, CFP®

Baker Newman Noyes

Ms. Bullens specializes in income tax planning and compliance for individuals, trusts and estates. She also has...  |  Read More

Garrison, Kathryn
Kathryn Garrison

Senior Financial Advisor
Moss Adams

Ms. Garrison has worked in wealth management since 2002. She provides investment and consulting advice for endowments...  |  Read More

Mark, Dana
Dana L. Mark

Smith, Gambrell & Russell

Ms. Mark focuses her practice on tax, estate and trust planning, charitable giving, and tax-exempt organizations. ...  |  Read More

Monterosso, Nicholas
Nicholas J. Monterosso

Proskauer Rose

Mr. Monterosso practices in the firm’s Private Client Services Department. He focuses his practice on estate...  |  Read More

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