A guide to tax considerations and trusted partners. If you’ve been moved by a recent global crisis and want to make a difference, there are a couple considerations that will help you make the most of your donation.

Global giving

Understand how donor advised funds can – and cannot – be used to support the charitable causes important to you.

Granting Guidelines for Donor Advised Funds

Highlighting key provisions for itemizers, non-itemizers and corporations.

New tax law makes 2025 a strategic year for giving

Header

DAF Account Login

Contact Us

About Us

GeneralPage

insights

Article Landing Page

Giving Stories

Giving Options

Redirect

Getting Started

For Advisors

Grant Initiative

Home

:root{--ck-color-image-caption-background:#f7f7f7;--ck-color-image-caption-text:#333;--ck-color-mention-background:rgba(153,0,48,.1);--ck-color-mention-text:#990030;--ck-color-selector-caption-background:#f7f7f7;--ck-color-selector-caption-text:#333;--ck-highlight-marker-blue:#72ccfd;--ck-highlight-marker-green:#62f962;--ck-highlight-marker-pink:#fc7899;--ck-highlight-marker-yellow:#fdfd77;--ck-highlight-pen-green:#128a00;--ck-highlight-pen-red:#e71313;--ck-image-style-spacing:1.5em;--ck-inline-image-style-spacing:calc(var(--ck-image-style-spacing)/2);--ck-todo-list-checkmark-size:16px}.ck-content .table .ck-table-resized{table-layout:fixed}.ck-content .table table{overflow:hidden}.ck-content .table td,.ck-content .table th{overflow-wrap:break-word;position:relative}.ck-content .table>figcaption{background-color:var(--ck-color-selector-caption-background);caption-side:top;color:var(--ck-color-selector-caption-text);display:table-caption;font-size:.75em;outline-offset:-1px;padding:.6em;text-align:center;word-break:break-word}.ck-content .table{display:table;margin:.9em auto}.ck-content .table table{border:1px double #b3b3b3;border-collapse:collapse;border-spacing:0;height:100%;width:100%}.ck-content .table table td,.ck-content .table table th{border:1px solid #bfbfbf;min-width:2em;padding:.4em}.ck-content .table table th{background:rgba(0,0,0,.05);font-weight:700}.ck-content[dir=rtl] .table th{text-align:right}.ck-content[dir=ltr] .table th{text-align:left}.ck-content .page-break{align-items:center;clear:both;display:flex;justify-content:center;padding:5px 0;position:relative}.ck-content .page-break:after{border-bottom:2px dashed #c4c4c4;content:"";position:absolute;width:100%}.ck-content .page-break__label{background:#fff;border:1px solid #c4c4c4;border-radius:2px;box-shadow:2px 2px 1px rgba(0,0,0,.15);color:#333;display:block;font-family:Helvetica,Arial,Tahoma,Verdana,Sans-Serif;font-size:.75em;font-weight:700;padding:.3em .6em;position:relative;text-transform:uppercase;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;z-index:1}.ck-content .media{clear:both;display:block;margin:.9em 0;min-width:15em}.ck-content .todo-list{list-style:none}.ck-content .todo-list li{margin-bottom:5px;position:relative}.ck-content .todo-list li .todo-list{margin-top:5px}.ck-content .todo-list .todo-list__label>input{-webkit-appearance:none;border:0;display:inline-block;height:var(--ck-todo-list-checkmark-size);left:-25px;margin-left:0;margin-right:-15px;position:relative;right:0;vertical-align:middle;width:var(--ck-todo-list-checkmark-size)}.ck-content[dir=rtl] .todo-list .todo-list__label>input{left:0;margin-left:-15px;margin-right:0;right:-25px}.ck-content .todo-list .todo-list__label>input:before{border:1px solid #333;border-radius:2px;box-sizing:border-box;content:"";display:block;height:100%;position:absolute;transition:box-shadow .25s ease-in-out;width:100%}.ck-content .todo-list .todo-list__label>input:after{border-color:transparent;border-style:solid;border-width:0 calc(var(--ck-todo-list-checkmark-size)/8) calc(var(--ck-todo-list-checkmark-size)/8) 0;box-sizing:content-box;content:"";display:block;height:calc(var(--ck-todo-list-checkmark-size)/2.6);left:calc(var(--ck-todo-list-checkmark-size)/3);pointer-events:none;position:absolute;top:calc(var(--ck-todo-list-checkmark-size)/5.3);transform:rotate(45deg);width:calc(var(--ck-todo-list-checkmark-size)/5.3)}.ck-content .todo-list .todo-list__label>input[checked]:before{background:#26ab33;border-color:#26ab33}.ck-content .todo-list .todo-list__label>input[checked]:after{border-color:#fff}.ck-content .todo-list .todo-list__label .todo-list__label__description{vertical-align:middle}.ck-content .todo-list .todo-list__label.todo-list__label_without-description input[type=checkbox]{position:absolute}.ck-editor__editable.ck-content .todo-list .todo-list__label>input,.ck-editor__editable.ck-content .todo-list .todo-list__label>span[contenteditable=false]>input{cursor:pointer}.ck-editor__editable.ck-content .todo-list .todo-list__label>input:hover:before,.ck-editor__editable.ck-content .todo-list .todo-list__label>span[contenteditable=false]>input:hover:before{box-shadow:0 0 0 5px rgba(0,0,0,.1)}.ck-editor__editable.ck-content .todo-list .todo-list__label>span[contenteditable=false]>input{-webkit-appearance:none;border:0;display:inline-block;height:var(--ck-todo-list-checkmark-size);left:-25px;margin-left:0;margin-right:-15px;position:relative;right:0;vertical-align:middle;width:var(--ck-todo-list-checkmark-size)}.ck-editor__editable.ck-content[dir=rtl] .todo-list .todo-list__label>span[contenteditable=false]>input{left:0;margin-left:-15px;margin-right:0;right:-25px}.ck-editor__editable.ck-content .todo-list .todo-list__label>span[contenteditable=false]>input:before{border:1px solid #333;border-radius:2px;box-sizing:border-box;content:"";display:block;height:100%;position:absolute;transition:box-shadow .25s ease-in-out;width:100%}.ck-editor__editable.ck-content .todo-list .todo-list__label>span[contenteditable=false]>input:after{border-color:transparent;border-style:solid;border-width:0 calc(var(--ck-todo-list-checkmark-size)/8) calc(var(--ck-todo-list-checkmark-size)/8) 0;box-sizing:content-box;content:"";display:block;height:calc(var(--ck-todo-list-checkmark-size)/2.6);left:calc(var(--ck-todo-list-checkmark-size)/3);pointer-events:none;position:absolute;top:calc(var(--ck-todo-list-checkmark-size)/5.3);transform:rotate(45deg);width:calc(var(--ck-todo-list-checkmark-size)/5.3)}.ck-editor__editable.ck-content .todo-list .todo-list__label>span[contenteditable=false]>input[checked]:before{background:#26ab33;border-color:#26ab33}.ck-editor__editable.ck-content .todo-list .todo-list__label>span[contenteditable=false]>input[checked]:after{border-color:#fff}.ck-editor__editable.ck-content .todo-list .todo-list__label.todo-list__label_without-description input[type=checkbox]{position:absolute}.ck-content img.image_resized{height:auto}.ck-content .image.image_resized{box-sizing:border-box;display:block;max-width:100%}.ck-content .image.image_resized img{width:100%}.ck-content .image.image_resized>figcaption{display:block}.ck-content .image{clear:both;display:table;margin:.9em auto;min-width:50px;text-align:center}.ck-content .image img{display:block;height:auto;margin:0 auto;max-width:100%;min-width:100%}.ck-content .image-inline{align-items:flex-start;display:inline-flex;max-width:100%}.ck-content .image-inline picture{display:flex}.ck-content .image-inline img,.ck-content .image-inline picture{flex-grow:1;flex-shrink:1;max-width:100%}.ck-content .image>figcaption{background-color:var(--ck-color-image-caption-background);caption-side:bottom;color:var(--ck-color-image-caption-text);display:table-caption;font-size:.75em;outline-offset:-1px;padding:.6em;word-break:break-word}.ck-content ol{list-style-type:decimal}.ck-content ol ol{list-style-type:lower-latin}.ck-content ol ol ol{list-style-type:lower-roman}.ck-content ol ol ol ol{list-style-type:upper-latin}.ck-content ol ol ol ol ol{list-style-type:upper-roman}.ck-content ul{list-style-type:disc}.ck-content ul ul{list-style-type:circle}.ck-content ul ul ul,.ck-content ul ul ul ul{list-style-type:square}.ck-content .image-style-block-align-left,.ck-content .image-style-block-align-right{max-width:calc(100% - var(--ck-image-style-spacing))}.ck-content .image-style-align-left,.ck-content .image-style-align-right{clear:none}.ck-content .image-style-side{float:right;margin-left:var(--ck-image-style-spacing);max-width:50%}.ck-content .image-style-align-left{float:left;margin-right:var(--ck-image-style-spacing)}.ck-content .image-style-align-center{margin-left:auto;margin-right:auto}.ck-content .image-style-align-right{float:right;margin-left:var(--ck-image-style-spacing)}.ck-content .image-style-block-align-right{margin-left:auto;margin-right:0}.ck-content .image-style-block-align-left{margin-left:0;margin-right:auto}.ck-content p+.image-style-align-left,.ck-content p+.image-style-align-right,.ck-content p+.image-style-side{margin-top:0}.ck-content .image-inline.image-style-align-left,.ck-content .image-inline.image-style-align-right{margin-bottom:var(--ck-inline-image-style-spacing);margin-top:var(--ck-inline-image-style-spacing)}.ck-content .image-inline.image-style-align-left{margin-right:var(--ck-inline-image-style-spacing)}.ck-content .image-inline.image-style-align-right{margin-left:var(--ck-inline-image-style-spacing)}.ck-content .marker-yellow{background-color:var(--ck-highlight-marker-yellow)}.ck-content .marker-green{background-color:var(--ck-highlight-marker-green)}.ck-content .marker-pink{background-color:var(--ck-highlight-marker-pink)}.ck-content .marker-blue{background-color:var(--ck-highlight-marker-blue)}.ck-content .pen-red{background-color:transparent;color:var(--ck-highlight-pen-red)}.ck-content .pen-green{background-color:transparent;color:var(--ck-highlight-pen-green)}.ck-content blockquote{border-left:5px solid #ccc;font-style:italic;margin-left:0;margin-right:0;overflow:hidden;padding-left:1.5em;padding-right:1.5em}.ck-content[dir=rtl] blockquote{border-left:0;border-right:5px solid #ccc}.ck-content code{background-color:hsla(0,0%,78%,.3);border-radius:2px;padding:.15em}.ck-content .text-tiny{font-size:.7em}.ck-content .text-small{font-size:.85em}.ck-content .text-big{font-size:1.4em}.ck-content .text-huge{font-size:1.8em}.ck-content .mention{background:var(--ck-color-mention-background);color:var(--ck-color-mention-text)}.ck-content hr{background:#dedede;border:0;height:4px;margin:15px 0}.ck-content pre{background:hsla(0,0%,78%,.3);border:1px solid #c4c4c4;border-radius:2px;color:#353535;direction:ltr;font-style:normal;min-width:200px;padding:1em;tab-size:4;text-align:left;white-space:pre-wrap}.ck-content pre code{background:unset;border-radius:0;padding:0}@media print{.ck-content .page-break{padding:0}.ck-content .page-break:after{display:none}}

Insights

New tax law makes 2025 a strategic year for giving

Related Content

Estate planning without heirs may need special attention

In meaningful memory: Donor advised funds as living legacies

Global giving

Granting Guidelines for Donor Advised Funds

Explore all resources