What is a Donor‐Advised Fund (DAF)?

A donor‐advised fund (DAF) provides donors with a centralized charitable account. It allows inclined individuals, families, and businesses to make an irrevocable gift to American Wild Horse Campaign and take an immediate tax deduction. Most DAFs accept cash equivalents, securities, and other assets.

Why do donors choose to have a Donor‐Advised Fund?

Donor-Advised Funds offer donors a way to plan, manage, and potentially grow their charitable

Giving. In addition, a DAF offers:

• Simplicity The DAF sponsor handles all record‐keeping, disbursements, and tax receipts.
• Flexibility The timing of your tax deduction can be separate from your charitable decision-making.
• Tax‐Efficiency Contributions are immediately tax‐deductible and any investment growth in the DAF is tax‐free. It is also easy to donate long-term appreciated securities, eliminating capital gains taxes and allowing you to support multiple charities from one block of stock.
• Family Legacy A DAF is a powerful way to build or continue a tradition of family philanthropy.
• No Start‐Up Costs There is no cost to establish a donor‐advised fund. However, there are often minimum initial charitable contributions to establish the DAF (typically $5,000 or more).
• No Transaction Fees Once approved, 100% of your recommended grant goes to your qualified public charity of choice.
• Privacy if Desired Donors may choose to remain anonymous to the grant recipient.

How are sponsoring DAF organizations structured?

The sponsoring organizations of donor‐advised funds are organized as 501(c)(3) public charities.

How are Donor‐Advised Funds able to provide grants to nonprofits without charging a transaction fee?

Donor‐advised funds generally charge donors a small administrative fee that goes toward operating expenses.

Should nonprofits send tax receipts when receiving a DAF grant?

No, a DAF donor already receives a tax receipt from the charity that sponsors the DAF.

Do sponsors of donor‐advised funds accept nonprofit requests for proposals?

No. DAF donors are self‐directed in their charitable giving and therefore do not look to the sponsors of the DAF programs for recommendations on where to give, but to help them donate more effectively and efficiently.

Is there a minimum donation a donor must make from a DAF?

The minimum grant recommendation amount varies by the plan sponsor.

Organization Information:

• Legal Name: American Wild Horse Preservation Campaign
• Mailing Address: American Wild Horse Campaign Box 1733 Davis, CA 95617
• Federal Tax ID: #47-4016989
• Telephone: 1-877-853-4696

The American Wild Horse Campaign is recognized as a 501(c)(3) charitable organization by the Internal Revenue Service.The material presented document is intended as general educational information on the topics discussed herein and should not be interpreted as legal, financial or tax advice. Please seek the specific advice of your tax advisor, attorney, and/or financial planner to discuss the application of these topics to your individual situation.