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The Calvert Giving Fund offers many of the advantages of a private foundation without the expensive set-up fees and costly, time-intensive administration.

Tax Advantages and Benefits of a Giving Fund versus a Private Foundation

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 Requirments    
Excise Tax on investment income None Up to 2% of income
Additional Information    
Anonymity Upon Request Taxes/Grants public
Seperate Tax Return Required No Yes, Form 990
Setup Costs None Variable/High
Annual Administrative Costs 1/4%-1% Variable/High

* 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.

Note: 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.

> Download or order the forms to open a Giving Fund