🏛️ Foundations & Funds
These are formal structures for managing and distributing charitable gifts.
A charitable giving account where donors contribute assets, receive an immediate tax deduction, and recommend grants to nonprofits over time.
Private Foundation
A nonprofit entity typically funded by a single individual, family, or corporation that makes grants to charitable organizations. Subject to stricter IRS rules and significant administrative costs.
An arrangement where a nonprofit extends its legal and tax-exempt status to a charitable project without requiring it to incorporate independently.
Community Foundation
A public charity that manages pooled charitable funds for individuals, families, and businesses, often with deep local knowledge.
A charitable fund that supports a broad cause area (e.g., education, the arts) rather than a specific organization.
Designated Fund
A fund that provides ongoing support to a named nonprofit organization.
Scholarship Fund
A vehicle for donors to provide educational support, often through a Donor-Advised Fund or foundation, to qualified students.
Endowment Fund
A fund where the principal is invested to generate ongoing income for a nonprofit, preserving long-term sustainability.
🧾 Trusts, Estates & Planned Giving Vehicles
These involve long-term or estate-based strategies for giving.
Charitable Remainder Trust (CRT)
A trust that provides income to a donor or beneficiaries for life or a set term, with the remaining assets going to charity.
Charitable Lead Trust (CLT)
Opposite of a CRT: it provides income to a charity for a period of time, with the remaining assets going to the donor’s heirs.
Bequest
A gift made through a will or trust, designating a portion of an estate to a charitable organization.
Charitable Gift Annuity
A contract between a donor and a charity: the donor makes a gift and receives fixed income payments for life; the remainder goes to the charity.
Planned Giving
A broad term covering charitable contributions made through estate planning or long-term financial strategies.
Qualified Charitable Distribution (QCD)
A tax-free transfer from an IRA (age 70½ or older) directly to a qualified charity, counting toward Required Minimum Distributions (RMDs).
Pooled Income Fund
A type of trust maintained by a charity that combines gifts from multiple donors and pays income to each based on their contribution.
💸 Giving Methods & Tools
These are accessible ways individuals or groups can give—either personally or in collaboration.
Unrestricted Gift
A donation that can be used by a nonprofit at its discretion for any purpose.
Restricted Gift
A donation designated for a specific purpose, project, or program within a nonprofit.
Giving Circle
A group of donors who pool their money and collectively decide how to distribute it for greater impact.
Employee Giving Program
A structured initiative—often run by companies—that enables employees to make regular charitable contributions, sometimes through payroll deductions, often paired with corporate matching gifts.
Matching Gift Program
A corporate initiative where companies match donations made by employees to eligible nonprofits.
Crowdfunding Campaign
An online appeal (e.g., via GoFundMe or Classy) that raises small donations from a large number of individuals.
DAF-to-DAF Transfer
The movement of assets from one donor-advised fund sponsor to another—used for strategy, flexibility, or fees.
23. Donor Portal / Giving Account Platform
An online platform provided by donor-advised fund sponsors, community foundations, or charitable institutions that allows donors to manage their giving. These portals often offer tools to recommend grants, track giving history, research nonprofits, and monitor impact—making charitable giving more accessible, transparent, and strategic.
💼 Investment-Based & Hybrid Philanthropy
Vehicles that blend charitable giving with financial investment for social or environmental return.
Program-Related Investment (PRI)
An investment (rather than a grant) made by foundations to advance their charitable mission, often at below-market rates.
Mission-Related Investment (MRI)
Market-rate investments made from endowment assets that align with a foundation’s charitable goals.
Social Impact Bond
A contract where private investors fund social programs and are repaid by the government only if specific outcomes are achieved.
Venture Philanthropy
A model that applies business principles (like performance metrics and capacity building) to strengthen nonprofit effectiveness.
B Corporation (B Corp)
A for-profit company certified to meet high standards of social and environmental performance, accountability, and transparency. While not a traditional philanthropic vehicle, B Corps integrate purpose into their business model and often engage in charitable initiatives, impact investing, and cause-based partnerships.
🤝 Nonprofit & Fiscal Structures
Alternative arrangements that support charitable efforts without forming a new nonprofit.
Fiscal Sponsorship
An entity, often a foundation or fund, established to award grants to nonprofits aligned with its mission.
Cause-Related Marketing
A partnership between a for-profit business and a non-profit to market a product and generate charitable revenue
