Fund Options

We offer donors the ability to establish a variety of different funds to meet their charitable objectives. Our most popular fund choice is the donor-advised fund, which allows the donor to receive an immediate tax deduction in the year of the donation and continue active involvement in the fund’s charitable grantmaking for unlimited generations. Donors usually use donor-advised funds like a family foundation. For a chart comparing the tax and operational attributes of family foundation options click here.
 
For donors who want to benefit the greater Atlanta area perpetually, but do not want themselves or their families to remain involved in year-to-year charitable grantmaking decisions, we offer our Common Good Funds. Likewise, for donors that wish to support one or more named charities perpetually, we offer Designated Funds. We also offer Scholarship Fund options.
 
For more complex philanthropic plans, The Community Foundation provides services to Supporting Organizations and Private Foundations. 

For more information about any of the information listed, contact Rob Smulian, vice president of Philanthropic Services at 404-588-3191.

 

Donor-advised Fund

Using a donor-advised fund, a donor can make a donation to their fund, receive a tax deduction in the year of the donation, and then have the donor and family remain actively involved in the fund’s charitable grantmaking for unlimited generations. A donor-advised fund at The Community Foundation can make grants to any charity in the United States, including houses of worship, schools and universities.

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Common Good Funds

The Community Foundation maintains two types of funds that make up the Common Good Funds—Unrestricted Funds and Field of Interest Funds. These are appropriate for donors who want to give back to the Atlanta region but don't want to be involved in grantmaking. 

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Designated Fund

A designated fund is a great solution for donors who wish to create a permanent endowment to benefit one or more nonprofits perpetually, but do not want to give the entire amount for the endowment directly to the charity at the outset.

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Scholarship Funds

The Community Foundation administers an array of scholarship funds for donors who are interested in creating scholarships for students.

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Supporting Organizations

A supporting organization is a separate legal entity, with its own board, its own bylaws, etc.  However, it enjoys the status of a public charity due to its close connection with The Community Foundation, a connection that is similar to a subsidiary of a corporation.

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Private Foundations

Many of Georgia’s largest private foundations also maintain funds at The Community Foundation in order to access our services and expertise.

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Highlights

Individual Philanthropy through Donor-advised Funds

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In 2006, Congress defined a donor-advised fund for the first time through the Pension Protection Act. The Council on Foundations produced the piece "Donor-advised Funds: A Face of American Philanthropy" to educate policymakers about the benefits of the charitable giving vehicle.

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