A donor advised fund (DAF) is a charitable giving vehicle administered by The Orchard Foundation and created for the purpose of managing charitable donations on behalf of an organization, family, or individual. A DAF offers the opportunity to create an easy-to-establish, low cost, flexible vehicle for charitable giving as an alternative to direct giving or creating a private foundation. It’s that simple— and that effective.

A DAF provides the following benefits:

• The flexibility to recommend grants to your favorite charity
• Sound fiscal management
• Immediate tax advantages
• Optimal stewardship of your financial resources with minimal investment of your time

Donors of appreciated securities or other assets are provided a tax deduction for the market value of the donation while avoiding capital gain taxes. Because of this dual advantage, it is more beneficial to donate appreciated assets to a charitable organization through a DAF than to sell those assets and donate cash.

A donor advised fund empowers you to:

• Give when you want to give
• Take your tax deduction when it most benefits you
• Choose from a variety of investment options
• Avoid capital gains on donated securities and thereby increase your giving potential

Establishing and using a donor advised fund is easy!

1. Read the following documents to understand the IRS and The Orchard Foundation restrictions on donor advised funds:
   1. General Grant Restrictions
   2. IRS Regulations
   3. The Orchard Foundation Statement of Faith
2. Complete the Donor Advised Fund Application and fax it to 719-268-7256 or mail it to The Orchard Foundation, PO Box 35660, Colorado Springs, CO 80935-3566. Due to privacy and security concerns, please do not email your application.
3. Mail a check to The Orchard Foundation for your initial contribution or call The Orchard Foundation toll free 1-888-689-6300 for instructions to transfer securities.
4. To make a distribution from your donor advised fund, complete the DAF Distribution Form and return it to The Orchard Foundation:
   
   Fax: 719-268-7256
   Email: steward@theorchard.org
   Mail: The Orchard Foundation, PO Box 35660, Colorado Springs, CO 80935-3566

If you have questions, please call The Orchard Foundation toll free 1-888-689-6300. Current giving opportunities:

The Christian and Missionary Alliance
CAMA Services