ACF Offers Advisor Managed ACF Pooled Income Funds and Donor Advised Funds

​

ACF welcomes the investment management and custodial services provided by the donor’s trusted advisors. Advisors can also encourage clients to donate non-cash assets. Once the assets are sold, the proceeds can be invested with the advisor.

 

What can be donated into a Pooled Income Fund and a Donor Advised Fund?

​

Alliance Community Foundation exists to make charitable giving creative, impactful, and easy for donors, even when the assets are complex. We specialize in innovative planned giving vehicles designed to help individuals give generously while making the most of their contributions from a tax perspective.

​

Personal Property (Intangible and Tangible Property)

​

Intangible Personal Property including: privately owned securities, personal goodwill, promissory notes, patents and royalties.

​

Tangible Personal Property that is typically sought after by collectors, museums and auction houses.

​

ACF accepts personal property gifts through a donor’s privately owned LLC membership interests, limited partnership units, or non-voting stock in C or S corporations. (Note: Pooled Income Fund Income Funds and Charitable Remainder Trusts cannot hold S corporation stock, but Donor Advised Funds can.) To protect ACF from liabilities related to debt, taxes, contractual restrictions, obligations, or prohibited transactions. the entity’s governing documents must include ACF’s Contribution Indemnification and Prohibited Transaction Provisions, and in some cases, Charitable Put Options.

​

Real Property

​

ACF accepts real property gifts through a donor’s privately owned LLC membership interests, limited partnership units, or non-voting stock in C or S corporations. (Note: Pooled Income Fund Income Funds and Charitable Remainder Trusts cannot hold S corporation stock, but Donor Advised Funds can.) To protect ACF from liabilities related to debt, taxes, environmental liabilities, contractual restrictions, obligations, or prohibited transactions. the entity’s governing documents must include ACF’s Contribution Indemnification and Prohibited Transaction Provisions, and in some cases, Charitable Put Options.

​

Fees

​

ACF fees for Trustee Services are invoiced quarterly based on the asset values at the end of each quarter. Our trustee fees are not prorated, and a significant portion supports ACF's charitable mission. ACF does not charge separate setup fees.

ACF fees do not include investment management expenses and fees.

​

Expenses related to transferring gifts to ACF, including holding costs, legal fees, and professional service fees, whether for proposed or completed gifts, are covered in one of three ways: from the income the gift generates, from the proceeds of its sale, or directly by the donor. These costs may be tax deductible, so please consult your tax advisor.

​

In the event IRS or SEC rules prohibit certain investments, ACF requires investment managers to comply with ACF’s policies.