Calvert Giving Fund

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Calvert Giving Fund offers you an unique opportunity to receive one tax receipt for all of your giving, while spreading your impact to all of your favorite organizations and causes.

■ Deductions: You can receive tax deductions in years where it’s most advantageous, while continuing your giving over time.
■ Capital Gains: If you donate appreciated assets such as securities or real estate, you can avoid capital gains tax.*
■ Appreciation: The assets of your Giving Fund appreciate tax-free, to maximize your giving over the years.
■ No Legal Complications: Setting up a private foundation involves legal paperwork and a separate tax return. To set up a Giving Fund, all you need to do is complete one simple application, with no additional filing requirements. You won’t need to keep track of separate receipts for each donation.

* For securities held for one year or under, your deduction is for cost basis or fair market value, whichever is lower. For securities held longer than one year, deduction is for fair market value.

The Benefits of a Giving Fund versus a Private Foundation

Calvert Giving Fund offers many of the advantages of a private foundation without the expensive set-up fees and costly, time-intensive administration. While a private foundation offers greater control over investment options and choice of grant recipients, your Calvert Giving Fund is a professionaly managed, hassle-free and cost-effective alternative.

Income Tax Deductions & Limitations for Donor Calvert Giving Fund Private Foundation
Cash Gift 50% of Adjusted Gross Income 30% of Adjusted Gross Income
Property/Securities* 30% of Adjusted Gross Income 20% of Adjusted Gross Income
IRS Requirements    
Excise Tax on investment income None Up to 2% of income
Additional Information    
Anonymity Upon Request Taxes/Grants public
Separate Tax Return Required No Yes, Form 990
Setup Costs None Variable/High
Annual Administrative Costs 1/4%-1% Variable/High

*There are a number of factors to consider when assessing the tax implications of gifts to charity. Please consult with your tax specialist before making any donations.