RCF
Any Donor. Any Gift. Any Charity.
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Asset language

Creating a Turn-Key Program

RCF Provides a Full-Service Donor-Advised Fund Solution

On-Line Donor and Staff Access

Our partners at RenPSG provide a custom-branded platform through their technology, DonorFirst X.

Charity Vetting, Grant Distribution

 

Charitable Giving Experts 

 

Custom Branding & Marketing Assistance

 

Ability to Accept Specialty Assets

 
 

Specialty Asset Solutions 


cash

Cold, hard cash is easily transferred and accepted into a donor-advised fund.

Cash contributions are eligible for a federal income tax deduction of up to 50% of your adjusted gross income (AGI) in the tax year in which the contribution is made. If your contribution exceeds this limit, you may carry the deduction forward up to five years.

 

Publicly Traded SEcurities

Shares must be freely traded on a stock exchange or in over the counter markets.

For publicly traded securities held for more than one
year, the amount of the deduction is the mean value of
the high and low prices of the security on the date of the contribution. You may generally deduct up to 30% of your AGI for contributions of appreciated securities held more than one year. For securities held for one year or less, the deduction is the smaller of the cost basis or FMV on the contribution date. If your contribution exceeds this limit, you can carry the deduction forward up to five years.

 

Real Estate

Subject to RCF's gift acceptance policy.

Deduction is FMV for assets held over one year; Assets held one year or less, deduction is the smaller of the cost basis or FMV on the contribution date. The IRS requires a qualified appraisal for the contribution of most nonliquid assets if the donor intends to claim a deduction of $5,000.

 

business interests (LLC or C-CorP)

Subject to RCF's gift acceptance policy.

Deduction is FMV for assets held over one year; Assets held one year or less, deduction is the smaller of the cost basis or FMV on the contribution date. The donor may deduct the FMV on the date the contribution is made. The IRS requires a qualified appraisal for any contribution of a closely-held business interest when a donor intends to claim a deduction of more than $10,000. Careful steps need to be taken whenever ‘hard-to value’ assets are contributed to a donor-advised fund. Contributions must be approved prior to transfer.


IRA Distributions

Subject to RCF's gift acceptance policy.

Available only to donors age 70 1/2 or older, funds are deposited into an Endowment Fund, not a donor-advised fund. Rollover is limited to $100,000 per year for an individual and reduces any Required Minimum Distribution from your IRA for the year

 

Business Interest (s-corp)

Subject to RCF's gift acceptance policy.