How we make use of our time and resources is a very individual determination. The decision to be actively involved in the world around us, whether through voluntary work or through charitable contributions, varies depending on the giver and such issues as personal values, multi-generational involvement, uses of wealth, and legacy, to name a few. One donor might desire to address a perceived problem in their local community, another a crisis on the other side of the world. One family might hope to use their money to teach their children about charity, another might be preparing to spend their retirement focusing on charitable endeavors.

Many of our clients have found that Donor-Advised Funds are perfectly suited to address their unique situations and philanthropic intentions. Following are some case studies that may give you an idea of the breadth of possibilities that DAFs afford.

Bringing Arts to the Community
A retired couple, one a former university provost and the other an entertainment lawyer, helped introduce students to the great American poets by establishing a DAF and recommending a grant for a local theater’s arts-in-education program.

A Financial Planning Solution
A Silicon Valley entrepreneur sold his company and was concerned over the risks and tax ramifications that his concentrated portfolio represented. By establishing a DAF, he was able to capture the value of his windfall but avoid capital gains, and was even able to time the deduction within a specific tax year without accelerating his normal pace of charitable giving.

Creating a Living Memory
When the family patriarch passed away, the grief at his passing and the challenges of his financial legacy motivated his heirs to memorialize his life through a DAF that reflected his passion for community service.

For more information, contact:
William R. Levy
Director of Philanthropic & Endowment Services
Brown Brothers Harriman Trust Company, N.A.
215.587.6311
bill.levy@bbh.com