973-984-8200
For Universities · Hospitals · Arts Organizations · Conservation · Faith Institutions

Your donors want to give.
You shouldn't have to
run the infrastructure.

Charitable Gifting Fund is an independent 501(c)(3) that allows your institution to be the designated recipient of donor-advised fund balances, pooled income fund remainders, and charitable remainder trust distributions — without the burden of sponsoring or administering a charitable giving program yourself.

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Charitable Gifting Fund
Independent 501(c)(3) · Delaware
3
Charitable Vehicles
~200K
Advisors · Orion & Envestnet
IRC
§4966 · §642(c)(5) · §664
Zero
501(c)(3) formation required from your institution
Zero
DAF compliance burden on your staff
3
Charitable vehicles: DAF · PIF · CRT
~200K
Advisors via Orion & Envestnet
CGF
Independent trustee & sponsor for all three vehicles
Advisors in a planned giving consultation
The Challenge

Your donors use charitable
giving vehicles.
Are you their destination?

Donor-advised funds now account for more than 25% of individual charitable giving in the United States. Pooled income funds allow donors to give appreciated assets, receive lifetime income, and pass the remainder to charity. Both are powerful tools — and both require a sponsoring 501(c)(3) public charity to administer them.

Most universities, hospitals, arts organizations, and conservation groups do not want to become DAF sponsors. They should not have to. That is what CGF is for.

"We want to receive these gifts — we just don't want to run the program."

  • Establishing a separate 501(c)(3) DAF sponsor entity
  • Hiring compliance staff for IRC §4966 administration
  • Building accounting and grant distribution infrastructure
  • Vetting charities for disbursement eligibility
  • Managing investment pools and annual tax reporting
  • Administering pooled income fund actuarial calculations

The CGF Institutional Gifting Program eliminates every item on this list — while ensuring your institution is the named beneficiary when accounts close.

The Solution

CGF runs the program.
Your institution gets the gift.

The CGF Institutional Gifting Program is a co-branded charitable giving infrastructure built for organizations that want to receive planned gifts — not administer them. Here is what CGF handles on your behalf.

501(c)(3) Sponsorship

CGF is the sponsoring public charity for all DAF accounts and the YoungPIF™ pooled income fund. No separate entity formation required from your institution.

Full Back-Office Administration

Accounting, compliance monitoring, grant distribution, charity vetting, and all IRS reporting — handled entirely by CGF under its IRC §4966 obligations as DAF sponsor.

Donor Advisory Privileges

Donors retain advisory privileges over grant recommendations within the parameters your institution sets — while maintaining meaningful philanthropic engagement during their lifetime.

Co-Branded Donor Experience

The donor-facing portal and all communications are co-branded with your institution's identity. Your donors see a program that feels native to your organization.

Designated Remainder Beneficiary

Your institution is named as the successor grant recipient for DAF accounts and the charitable remainder beneficiary for PIF and CRT interests. When accounts terminate, assets flow to you.

Reporting & Stewardship Tools

Your development office receives regular reporting on account activity, anticipated remainder interests, and donor giving histories — without the administrative overhead.

Who Qualifies

Any qualified 501(c)(3)
public charity can partner with CGF.

The CGF Institutional Gifting Program is designed for mission-driven organizations that have philanthropic relationships with major donors but do not want the burden of administering a DAF or PIF program internally.

Institutions that qualify to partner with CGF
Universities & Colleges

Build planned giving pipeline for your endowment without administering a DAF program. CGF holds the accounts; your development office cultivates the relationships.

Hospitals & Health Foundations

Healthcare donors are among the most active DAF users. Make your foundation the designated remainder beneficiary without managing a DAF program yourself.

Arts & Cultural Organizations

Symphonies, museums, and performing arts centers can offer their philanthropists a formal planned giving vehicle — and receive the charitable remainder — without building infrastructure from scratch.

Conservation & Land Trusts

Environmental donors frequently contribute real property and appreciated assets. CGF's broad asset acceptance policy supports the full range of conservation-focused charitable giving.

Faith-Based Institutions

Congregations, dioceses, and religious foundations can offer their communities a formal planned giving program without establishing a separate charitable vehicle or legal entity.

Community Foundations

Smaller community foundations seeking to expand planned giving capacity can access the CGF program as a turnkey solution without the overhead of internal administration.

The Process

From partnership to
completed gift — step by step.

Step 01
Partnership Agreement

Your institution signs a beneficiary designation agreement with CGF. We establish branding guidelines, reporting cadence, and the terms under which your institution is designated as remainder beneficiary.

Step 02
Donor Opens Account

Your donors open DAF accounts or establish PIF or CRT interests through CGF's platform, naming your institution as remainder beneficiary. The experience is co-branded under your institution's identity.

Step 03
CGF Administers

CGF handles all administration — compliance, investment oversight, grant distribution, charity vetting, and tax reporting. Your institution receives periodic stewardship reports on account activity.

Step 04
Assets Transfer to You

When a DAF account terminates, a PIF income beneficiary passes, or a CRT income interest ends, remaining assets flow directly to your institution as the designated remainder beneficiary.

The Vehicles

Three ways your donors
can name you as beneficiary.

CGF administers three charitable vehicles through which your institution can be the designated remainder recipient. Donors may use one or more, depending on their financial and philanthropic situation.

Planned giving vehicles
I
Donor-Advised Fund
Donor-Advised Fund with Institutional Remainder
The donor's lifetime giving vehicle — with your institution at the end.

A donor contributes to a CGF-sponsored DAF account. During their lifetime, they retain advisory privileges — recommending grants within the parameters your institution establishes. Your institution is designated as the successor grant recipient for ungranted account balances at termination. You set minimum contribution thresholds and grant parameters to ensure the program attracts donors at the level that fits your development strategy.

  • Immediate deduction in year of contribution
  • Donor advises on grants within your institution's defined parameters
  • Your institution receives ungranted balance at account termination
  • Institution sets minimum contribution and remainder thresholds
  • Accepted assets: cash, securities, real estate, private equity, crypto
  • Co-branded donor experience under your institution's name
II
Pooled Income Fund · IRC §642(c)(5)
YoungPIF™ with Your Institution as Remainder
Income to a loved one for life — your institution receives the remainder.

A donor contributes to CGF's YoungPIF™ pooled income fund — which applies a deemed rate under Treas. Reg. §1.642(c)-6(e)(2) because it lacks three years of return history. The donor receives an immediate charitable deduction and avoids capital gains on appreciated property. When the income beneficiary passes, the remaining fund assets flow to your institution. CGF owns and administers the fund; your institution is the charitable remainder beneficiary.

  • Immediate income tax deduction for the donor
  • No capital gains recognition on appreciated property at contribution
  • Income beneficiary receives fund income for life
  • Your institution receives the charitable remainder at beneficiary death
  • Deemed rate applies because the fund is young — not the donor's age
III
Charitable Remainder Trust · IRC §664
CRT with Your Institution as Charitable Remainder
A trust that pays income to the donor — and delivers the remainder to you.

CGF serves as independent trustee for charitable remainder trusts — both CRATs (annuity) and CRUTs (unitrust) — under IRC §664. The donor transfers appreciated assets to the trust, receives an immediate deduction and avoids capital gains at contribution, and draws income for life or a term of years. Your institution is named as the charitable remainder beneficiary. When the income interest ends, CGF distributes the remaining trust assets to you.

  • Immediate income tax deduction for the donor at trust funding
  • No capital gains recognition on appreciated property contributed to the trust
  • CRAT: fixed annuity paid annually — predictable income for the donor
  • CRUT: percentage of annually revalued trust assets — participates in growth
  • Your institution named as charitable remainder beneficiary
  • CGF as independent trustee — removes conflict of interest
  • Form 5227 and Schedule K-1 administration handled by CGF
CRT Trustee Services

CGF as independent
trustee of record.

A charitable remainder trust requires a trustee. When the donor, a family member, or the donor's advisor serves as trustee, conflicts of interest arise. CGF serves as the institutional, independent trustee for CRATs and CRUTs under IRC §664, removing that friction entirely.

Your institution is named as the charitable remainder beneficiary at trust formation. CGF administers the trust throughout its life — handling every calculation, filing, and distribution. When the income interest ends, the remaining assets transfer to you.

CRAT Fixed annuity — at least 5% of initial fair market value paid annually. Predictable income; no revaluation required.
CRUT Fixed percentage of trust assets revalued annually. Income participates in investment growth; CGF handles annual valuation.
Deduction Donor receives a charitable deduction in the year of funding — present value of the remainder interest using the §7520 rate.
Capital Gains No capital gains recognized at contribution of appreciated property. Gains recognized only as trust distributes income over time.
CGF Files Form 5227 (annual trust return), Schedule K-1 for income beneficiaries, and all required state filings — handled by CGF.
⚖
Independent Trustee

CGF has no financial interest in the trust's investment decisions. No conflicts with advisors, donors, or income beneficiaries — exactly what institutional compliance requires of an independent trustee.

§
Full Compliance Administration

CGF prepares and files Form 5227, issues Schedule K-1s to income beneficiaries, manages investment oversight, calculates annual unitrust or annuity amounts, and handles all state charitable registration requirements.

♦
Remainder to Your Institution

Your institution is named at trust formation as the charitable remainder beneficiary. When the income interest ends — at the beneficiary's death or term conclusion — CGF distributes the remaining trust assets directly to you.

∞
Your Relationship Stays Yours

CGF handles the fiduciary and administrative burden. Your development office maintains the donor relationship throughout the income period — often spanning years or decades — positioning your institution for the eventual gift.

CGF serves as independent trustee for CRATs and CRUTs under IRC §664. Trust administration involves tax considerations specific to individual circumstances. This is not tax or legal advice. Consult a qualified advisor regarding trust structure and suitability.

"We are not a DAF sponsor that became an institutional partner. We were built to be both simultaneously."

Charitable Gifting Fund is an independent Delaware 501(c)(3) with a single mission: providing philanthropic giving infrastructure. We are not a custodian, a brokerage, or an investment manager. Our structure — arm's-length from the technology platform that powers administration — ensures we can serve your institution's interests without conflict. The assets your donors place in trust with CGF are managed for one purpose: eventually landing where the donor intended.

Independent 501(c)(3) · Delaware Exclusive Charitable Focus IRC §4966 Compliant No Custodial Affiliation CPAs · JDs · CFPs ~200K Advisors · Orion & Envestnet
Explore a Partnership
Getting Started

What a CGF institutional
partnership looks like.

The partnership is designed to require minimal time from your staff. Our team handles the heavy lifting; your development office stays focused on relationship building.

01.
Initial Consultation

We schedule a conversation to understand your institution's planned giving goals, current donor base, and any existing charitable vehicles in use. No obligation required at this stage.

02.
Partnership Agreement

CGF and your institution execute a beneficiary designation and co-branding agreement. This establishes your institution as the designated remainder recipient, defines co-branding parameters, and sets the reporting cadence for your development office.

03.
Donor-Facing Setup

The CGF platform is configured with your institution's branding. Donor onboarding materials, acknowledgment templates, and the web portal all reflect your institution's identity — co-presented with CGF's sponsorship credentials.

04.
Development Integration

Your development team receives training on how to introduce the program to major donor prospects. CGF provides collateral, conversation guides, and planned giving intake tools for donor-facing conversations.

05.
Ongoing Stewardship

Your development office receives regular reporting on account activity, anticipated remainder interests by account, and aggregate pipeline data. CGF handles all donor-facing administration. Your team maintains the relationship.

FAQ

Common questions from
development officers.

Does our institution need to establish a new 501(c)(3)?

No. Your institution must already be a qualified 501(c)(3) public charity to receive charitable remainder distributions, but you do not need to establish a new entity. CGF serves as DAF sponsor, PIF fund owner, and CRT trustee — your institution is the remainder beneficiary in each case.

Can donors still recommend grants to other charities — not just us?

Yes, within the parameters your institution establishes. When you set up the fund with CGF, you define the eligible grant recipients, minimum grant sizes, and any restrictions. The ungranted balance at account termination flows to your institution regardless.

What is the difference between a CRT and a DAF for our purposes?

A DAF gives the donor a current deduction and the ability to recommend grants over time — your institution receives the remainder at account termination. A CRT under IRC §664 pays a fixed or variable income stream to the donor or named beneficiary for life or a term of years, with the remainder passing to your institution when the income interest ends. CGF serves as independent trustee for the CRT, handling all administration, annual calculations, and IRS filings.

How does the YoungPIF™ work differently from a CRT?

Both provide lifetime income to a designated beneficiary with the remainder to charity. The key structural difference: a CRT is a separate trust with CGF as trustee, while a PIF pools multiple donors' contributions into a single fund. The YoungPIF™ applies a deemed rate under Treas. Reg. §1.642(c)-6(e)(2) because the fund lacks three years of return history — a function of the fund's age, not the donor's age. Your development officer and the donor's advisor determine the best fit.

Do we share donors with other partner institutions?

Each account — whether DAF, PIF, or CRT — is configured with your institution as the designated remainder beneficiary. Donors opening accounts through your partnership program name your institution. CGF may serve other institutional partners, but your donors' remainder interests flow exclusively to you.

What does this cost our institution?

Fees are structured at the account level — charged to contributed assets as a sponsorship, trustee, or administration fee, consistent with industry standards. There is typically no upfront cost to your institution. Fee structure varies by vehicle (DAF, PIF, CRT) and account size. We discuss all of this in detail during the initial consultation.

Ready to become the destination
for your donors' planned gifts?

Schedule a conversation with the CGF institutional partnerships team. We will walk through how the program works for your specific institution type and donor base.

Prefer to call?
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