About Us

Alliance Community Foundation  (Federal EIN: 38-7161863)

**Click this link for information about the ACF Pooled Income Fund

To view the Pooled Income Fund explanation video, please click on this link: https://player.vimeo.com/video/503648868

To view the EZCharitable Pooled Income Fund versus the Charitable Remainder Unitrust presentation, please submit your email address below. EZCharitable, LLC provides charitable planning software, training, case design and implementation services for professional advisors. (Audio begins in 17 seconds; slides advance in 1 minute, 18 seconds.)

Advisor Managed ACF Pooled Income Funds and Donor Advised Funds

ACF welcomes the investment management and custodial services provided by our 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.

Donor’s Complex Gifts and Contributions of Privately Owned Securities to ACF Pooled Income Funds and Donor Advised Funds 

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.

Personal property gifts are accepted through the donor’s privately owned LLC membership interests, limited partnership units, non-voting C corporation stock, or non-voting S corporation stock (Pooled Income Fund Income Funds and Charitable Remainder Trusts are legally not allowed to own S corporation stock, however, Donor Advised Funds may own S corporation stock). The business entity’s governing documents must include ACF’s Contribution Indemnification and Prohibited Transaction Provisions, and in some cases, Charitable Put Options, to protect ACF from existing and future ownership liabilities associated with debt, tax deficiencies, contractual restrictions, obligations and prohibited transactions.

Real Property

Real property gifts are accepted through the donor’s privately owned LLC membership interests, limited partnership units, non-voting C corporation stock, or non-voting S corporation stock (Pooled Income Fund Income Funds and Charitable Remainder Trusts are legally not allowed to own S corporation stock, however, Donor Advised Funds may own S corporation stock). The business entity’s governing documents must include ACF’s Contribution Indemnification and Prohibited Transaction Provisions, and in some cases, Charitable Put Options, to protect ACF from existing and future ownership liabilities associated with debt, tax deficiencies, environmental liabilities, contractual restrictions, obligations and prohibited transactions.

Fees

Our fees for Trustee Services, Planned Giving Agreement Management and Non-Cash Asset Gift Administration, are invoiced quarterly, based on the asset values at the end of each quarter. Charitable Lead Trusts and Donor Advised Funds may make quarterly charitable gifts to ACF that are equivalent to the ACF fee.

(A significant portion of our fees represent a charitable gift percentage for ACF to fulfill its overall charitable mission.)

ACF fees do not include investment management expenses and fees.

Expenses incurred for transferring gifts to ACF and for the ongoing ownership (holding costs, legal fees, professional services fees, etc.) whether they are for proposed gifts still being evaluated, or completed gifts, are paid either from the income produced by the gift (or planned gift agreement), or from the proceeds of the sale of the gift, or paid for by the donor directly. These expenses may be tax deductible and you are encouraged to consult your tax advisor.

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