Alliance Community Foundation (Federal EIN: 38-7161863)
ACF offers highly customized, legally permissible and innovative planned giving agreements and programs, especially for Pooled Income Funds and Donor Advised Funds. Notably, we help donors create tax-wise planned giving agreements with their tangible and intangible personal property and real estate.
Planned Giving Agreements (including Trustee Services)
- Donor Advised Funds*
- Pooled Income Funds**
- Supporting Organizations (Type 1)
- Charitable Lead Trusts
- Charitable Remainder Trusts
**Click this link for information about the ACF Pooled Income Fund
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 supports the financial advisor’s business development and business retention platforms by preferring that they provide investment management services to ACF. We believe that trusted advisors should retain their client’s custodial and investment management relationships.
Advisors may also encourage clients to donate non-cash assets (privately-held securities, real estate, intellectual property, collections, etc.), to be owned and managed by ACF. Once the assets are sold, the proceeds can be invested with the advisor.
Complex Gifts Accepted
Personal Property (Tangible and Intangible Property)
(Tangible Personal Property sought by collectors, museums and auction houses.)
Real property gifts are accepted using a Limited Liability Company, or with a Contribution Indemnification Agreement, to protect ACF from existing and future ownership liabilities associated with debt, tax deficiencies, environmental liabilities, contractual restrictions and obligations.
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.