Leveraging Charitable Intent - Planning options - PF vs. SO vs. DAF

Session Date: 
Jun 22, 2017 - 1:00pm2:15pm

Session Tracks:

Once charitable intent has been established, the challenge becomes leveraging that intent and identifying the right vehicle in which to achieve the donor’s philanthropic objectives.  Prospective philanthropists often default to the private foundation model as their philanthropic vehicle of choice, but is that always a wise decision?  Other options may include private operating foundations, donor-advised funds, supporting organizations, or other vehicles.  This session will walk attendees through the thought process in analyzing different philanthropic models and what factors to consider, including the level of control desired, whether the organization is intended to exist in perpetuity, the amount and timing of anticipated donations, the expected level of participation in the endeavor, and more. 

  • Learn the the most prevalent types of philanthropic vehicles—including private foundations, private operating foundations, donor-advised funds, and supporting organizations—and their distinguishing characteristics;
  • Learn to summarize the pros and cons of each vehicle and to describe the relevant factors in determining which vehicle is appropriate and under what circumstances (summarized in a convenient handout);
  • Explore specific situations faced by hypothetical philanthropists and their tax advisers – analyzed from the initial expression of charitable intent through selection of the charitable vehicle and beyond

Field of Study:

Session Type:


Title Speaker Details Session ID
Jan Smith CPA, JD, Crowe Horwath LLP, Tax Senior Manager 34, UP11, 62
Jeff Schragg CPA, JD, BDO USA LLP, Partner 34, 38, UP11