Charitable Gifting Fund provides the 501(c)(3) sponsorship, compliance, and back-office infrastructure for white-label donor-advised fund programs and pooled income funds — so your firm can offer institutional-grade charitable giving under your own brand without the overhead of building it.
CGF sponsors the DAF program. You provide the brand, the advisors, and the client relationships. Everything else — accounting, compliance, grant distribution, charity vetting — is handled by CGF.
A differentiated planned giving vehicle built on a young fund structure — triggering the favorable deemed rate under Treas. Reg. §1.642(c)-6(e)(2). Immediate deduction. Income for life. No capital gains at contribution. Charitable remainder at death.
Charitable Gifting Fund is a Delaware 501(c)(3) public charity whose exclusive mission is providing charitable giving infrastructure to financial institutions. We are not a custodian, a broker-dealer, or an investment manager. We hold no preference for where your clients custody their assets.
This structure is intentional. Schwab's charitable entity rebranded to DAFgiving360 in 2024 specifically to sever the custodial association — to serve advisors across all custodians without perceived preference. CGF was built this way from day one.
CGF serves as the sponsoring 501(c)(3) for your firm's branded donor-advised fund program. Your advisors open the conversations, your brand is on the portal, and your clients retain the advisor relationship they trust. CGF handles everything behind the curtain — IRS compliance under §4966, grant vetting, accounting, reporting, and distribution.
YoungPIF™ is a pooled income fund where the "young" refers to the fund itself — not the donor or income beneficiary. Because the fund has not yet accumulated three years of tax return history, the IRS applies the deemed rate under Treas. Reg. §1.642(c)-6(e)(2) rather than the fund's actual return record. That deemed rate — the highest §7520 rate available in the applicable 3-month window, minus one percentage point — can produce a materially different deduction calculation than an older fund's historical rate. Sponsored and sponsored and administered by CGF as the 501(c)(3) public charity of record.
Charitable remainder trusts require a trustee. When an advisor, family member, or the donor serves in that role, conflicts arise — and institutional requirements are often unmet. CGF serves as independent trustee for both CRATs (fixed annuity) and CRUTs (variable unitrust) under IRC §664, handling all annual calculations, distributions, IRS filings, and investment oversight for the duration of the trust's life.
The YoungPIF™ is a pooled income fund sponsored by CGF under IRC §642(c)(5). The YoungPIF™ is a pooled income fund sponsored by CGF under IRC §642(c)(5). The name refers to the fund, not the donor or the income beneficiary. Because the YoungPIF™ has not yet accumulated three tax years of return history, the IRS applies the deemed rate under Treas. Reg. §1.642(c)-6(e)(2) — the highest §7520 rate in the applicable 3-month election window, minus one percentage point — rather than the fund's actual historical return. This is a structurally distinct calculation from an established fund, and it is the defining characteristic of the YoungPIF™ offering.
The irrevocable transfer generates an income tax deduction in the year of contribution. The deduction equals the actuarial present value of the charitable remainder interest — calculated using the income beneficiary's age, the applicable §7520 rate, and the fund's deemed rate (applied because the fund lacks three years of return history). The beneficiary's age affects the actuarial split between income and remainder interests, but the use of the deemed rate is a function of the fund's age, not the beneficiary's.
The designated beneficiary receives a pro-rata share of the fund's net income for the duration of their lifetime. Income retains its character under §652(b) — ordinary income, qualified dividends, and long-term capital gains all flow through proportionally. The fund is managed for total return.
Clients contributing long-term appreciated securities bypass capital gains recognition that would otherwise occur upon sale. For equity-concentrated clients, this dramatically improves the effective economics of giving — they give more, they pay less. A materially better outcome than selling and donating cash.
At the income beneficiary's death, remaining fund assets pass irrevocably to the donor's designated charity. The philanthropic intent is honored — often decades after the original contribution — without any action required from heirs or the estate.
YoungPIF™ is a pooled income fund under IRC §642(c)(5), sponsored by Charitable Gifting Fund, an independent Delaware 501(c)(3). Tax outcomes depend on individual circumstances. Deemed rate uses highest §7520 rate in 3-month window minus 1 point, floored at 1%. Tax-exempt securities prohibited per §642(c)(5)(C). This is not tax or legal advice. Consult a qualified advisor for client-specific analysis.
Charitable remainder trusts require a trustee — and the trustee role creates conflicts when filled by an advisor, donor, or family member. CGF serves as the independent, institutional trustee of record for CRATs and CRUTs, satisfying compliance requirements and removing the conflict of interest that increasingly disqualifies advisors from serving.
The donor receives an immediate charitable deduction, avoids capital gains on appreciated property at contribution, and draws a fixed or variable income stream for life or a term of years. The charitable remainder — designated by the donor to any qualified charity — transfers when the income interest ends. CGF handles everything in between.
When an advisor serves as CRT trustee, they face a conflict: the trust's investment decisions directly affect their own compensation and their client's income. Regulatory scrutiny of this arrangement has increased substantially. CGF as trustee resolves the conflict cleanly — your advisors continue to manage the investment relationship; CGF holds the fiduciary role.
CGF handles every administrative obligation for the duration of the trust: annual CRAT or CRUT payment calculations, investment oversight in accordance with the trust document, Form 5227 preparation and filing, Schedule K-1 issuance to income beneficiaries, and any required state charitable solicitation registrations. Nothing falls on your firm or the client.
Clients contributing long-term appreciated securities to a CRT avoid capital gains recognition at the point of transfer. The trust can sell and diversify without triggering the embedded gain — a powerful planning opportunity for concentrated equity positions, where the economics of a CRT often substantially outperform a direct sale and donation.
The charitable remainder beneficiary is designated by the donor at trust formation — any qualified 501(c)(3) the client chooses. CGF administers the trust; the client controls the philanthropic destination. At the income interest's end, CGF distributes remaining trust assets to the designated charity and the trust terminates.
CGF serves as independent trustee for CRATs and CRUTs under IRC §664. CRT administration involves tax considerations specific to individual circumstances. Neither CGF nor this site provides tax or legal advice. Advisors should consult a qualified tax counsel regarding trust structure, payout rates, and deduction calculations for each client situation.
From signed agreement to a client's first contribution, the model is designed to be operationally seamless for your advisors — and invisible to your clients as anything other than your firm's own philanthropic program.
Your firm signs a partnership agreement with CGF. We align on branding parameters, fee structure, investment options for DAF assets, and integration touchpoints — including direct connections via Orion or Envestnet where applicable.
Your dedicated client portal is configured to your brand identity — logo, colors, advisor workflows, and client-facing experience. The result is indistinguishable from an in-house program. CGF's name appears where required by IRS acknowledgment protocols, nowhere else without your permission.
Your advisors gain access to planned giving intake tools and educational resources — including AI-powered conversation starters — so they can open charitable discussions with confidence. No specialized training required to begin.
Clients contribute assets through a streamlined digital flow. CGF handles the 501(c)(3) acknowledgment letter, IRS-required documentation, asset acceptance review, and back-office processing — including actuarial computations for YoungPIF™ contributions.
CGF handles all continuing obligations: grant distribution, charity vetting, investment reporting, compliance monitoring, and annual tax documentation. Your advisors remain the client's primary point of contact. The philanthropic relationship stays where it belongs — with your firm.
Planned giving conversations start with a question, not a form. An AI-guided planning tool walks clients through charitable planning scenarios and surfaces the right vehicle — DAF or YoungPIF™ — based on their situation.
Interactive deduction calculators for DAF contributions and YoungPIF™ actuarial estimates — built for the advisor conversation, not the back office. Show clients the tax math in the meeting.
CGF's programs are distribution-ready through Orion and Envestnet, providing access to approximately 200,000 financial advisors. If your firm already works on either platform, integration is accelerated from day one.
"Charitable giving is not a feature we added.
It is the only thing we do."
Charitable Gifting Fund was built as a standalone 501(c)(3) with a single purpose. We are not a custodian trying to capture assets. We are not a mutual fund company using a DAF as a retention tool. We hold no preference for where your clients custody, what platform they use, or how their advisor fees are structured. Our structure exists to serve the philanthropic intent — and only that.
Schedule a conversation with the CGF team. We will walk through the partnership structure, integration with your existing platform, and how DAF and YoungPIF™ fit your client base.
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