Architectural Columns at The University of Alabama

The Donor Advised Fund

An alternative to a private foundation; with the tax benefits of a public charity

A University of Alabama Donor Advised Fund allows you to enjoy the benefits of a private foundation minus the initial set-up costs, ongoing excise taxes and administrative expenses. And because The University of Alabama Donor Advised Fund is a public charity, your gift receives more advantageous tax treatment, as well as reduced expenses and burdens. With a University of Alabama Donor Advised Fund, you may maximize your tax savings and simplify your charitable giving.

Comparision of Key Features

University of Alabama Donor Advised Fund	Private Foundation
No set-up fees	Substantial set-up costs (legal, accounting, filing fees)
No specific annual distribution requirement	5% annual distribution requirement
No excise taxes	Excise taxes, typically 2% of annual income
Income tax deductions: Cash: Gifts deductible up to 50% of your adjusted gross income Gifts of appreciated, long-term securities: Deduct fair market value up to 30% of your adjusted gross income Long-term real estate and closely held securities: Contributions are deductible at fair market value up to 30% of your adjusted gross income	Income tax deductions: Cash: Gifts deductible up to 30% of your adjusted gross income Gifts of appreciated, long-term securities: Deduct fair market value up to 20% of your adjusted gross income Long-term real estate and closely held securities: Contributions deductible at cost basis
Donor may choose to remain anonymous	Tax return is public record (Form PF 990)

DONOR ADVISED FUND HOME

The Crimson Legacy Newsletter — Donor Advised Fund Special Edition

University Advancement
284 Rose Administration
Box 870122
Tuscaloosa, AL 35487
phone: (205) 348-4767
toll-free: (888) 875-4438
fax: (205) 348-8871
mailbox@advancement.ua.edu

Giving Opportunities

Why Private Giving Matters

The Crimson Legacy Newsletter

The Donor Advised Fund