About Us

Alliance Community Foundation  (Federal EIN: 38-7161863)

ACF offers you highly customized, legally permissible and innovative Pooled Income Funds and Donor Advised Funds. Notably, we help you create these tax-wise planned giving agreements with your intangible and tangible personal property and real property.

Planned Giving Agreements (including Trustee Services)

  • Donor Advised Funds*
  • Pooled Income Funds**
  • Supporting Organizations (Type 1)
  • Charitable Lead Trusts
  • Charitable Remainder Trusts

*Click these links to download the ACF Donor Advised Fund Application, and the ACF Donor Advised Fund Grant Recommendation Form.

**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.)

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Advisor Managed ACF Pooled Income Funds and Donor Advised Funds

ACF supports the financial advisor’s business development and retention platforms and investment management services to ACF. We believe trusted advisors should retain their client’s custodial and investment management relationships.

Advisors can also encourage clients to donate non-cash assets (privately-held securities, real estate, intellectual property, collections, etc.). 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 units, partnership shares, C corporation stock, or S corporation stock (Pooled Income Fund Income Funds and Charitable Remainder Trusts are not legally allowed to own S corporation stock). The entity’s governing documents must include our 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 units, partnership shares, C corporation stock, or S corporation stock (Pooled Income Fund Income Funds and Charitable Remainder Trusts are not legally allowed to own S corporation stock). The entity’s governing documents must include our 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.

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