Strategic Giving
Educational guidance for physicians and high earners who want to give with intention while understanding the tax, governance, and compliance realities.
Who this is for
- High earners who give (or want to give) meaningfully each year
- People with appreciated assets (stock, real estate, crypto) considering charitable strategies
- Families who want long-term structure, governance, and legacy
- Anyone who wants control and transparency (and is willing to follow the rules)
DAF vs private foundation (choose the right tool)
Two common structures are donor-advised funds (DAFs) and private foundations. The right choice depends on giving volume, desired control, and willingness to handle compliance.
| Structure | Best for | Typical deduction limit | Control | Complexity |
|---|---|---|---|---|
| Donor-advised fund (DAF) | Simple giving with less administration | Often higher limits | Advisory | Low-Medium |
| Private foundation | High-control giving with governance | Often lower (30% cash, 20% appreciated) | High | High |
Deduction limits vary by organization type and property type. Consult IRS guidance and qualified advisors.
What strategic giving can do (and what it cannot)
- You may be able to donate appreciated assets and potentially avoid personal capital gains that would have occurred if you sold first (structure-dependent).
- A private foundation generally files Form 990-PF and may be subject to excise tax on net investment income (including capital gains) depending on circumstances.
- Governance and compliance are not optional: payout requirements and self-dealing rules are real.
Compliance basics (private foundation)
- Minimum distributions: Private foundations must meet minimum distribution requirements; failure can trigger excise taxes.
- Self-dealing: Transactions benefiting disqualified persons can trigger excise taxes and penalties.
- Valuation: Non-cash donations require defensible valuation and documentation.
- Annual filing: 990-PF and ongoing governance.
How we help
We provide education, structure selection, and introductions to qualified professionals when needed (CPAs and attorneys). We do not provide tax or legal advice.
FAQ
Strategic giving is legitimate when structured correctly and followed with discipline. The rules are strict—especially for private foundations.
Donating appreciated assets can potentially avoid personal capital gains you would have incurred by selling first. A foundation may still have excise tax considerations on net investment income depending on circumstances.
Private foundations have minimum distribution requirements and may face excise taxes if they fail to distribute required amounts on time.
Using foundation assets for the benefit of disqualified persons (you, certain family members, and related parties) can trigger penalties. The rules are strict.
If you want simplicity, start with a DAF. If you want maximum control and are willing to maintain governance and filings, a foundation may fit. Intake helps route you.
Related pages
Start your Giving Blueprint
If you want to explore a structure and understand fit, start with intake and we will respond by email.
Informational only. Not tax/legal/financial advice. Not an offer to sell securities. Do not submit PHI or account numbers.