Episcopal Church Foundation Vestry Papers - for leading congregations

2025 could be a great time for you to maximize your charitable giving through a Donor-Advised Fund (DAF) before new limits on charitable deductions go into effect in 2026.[1] Bundling multiple years of charitable gifts into one 2025 DAF deposit can help you maximize your deduction benefits and position you to sustain your annual charitable commitments through grants from your DAF in the years to come.

As we turn toward the end of the year, let’s consider how setting up a DAF with the Episcopal Church Foundation (ECF) can help you achieve your charitable giving goals for 2025 and beyond. Here’s some of the top benefits you can receive by setting up an ECF DAF in 2025^[1]:

2025 TAX ADVANTAGES

• You’ll receive an immediate tax-deduction for the funds you contribute to your DAF.
• Contributing appreciated assets to your DAF can provide a shelter from capital gains tax.
• DAF investments can grow tax-free.

FLEXIBILITY

• You can fund your DAF with cash or a variety of appreciated assets.
• You can add to your DAF and recommend grants from your DAF at a time that works for you.
• You have access to your DAF Account through ECF’s online DAF platform 24 hours a day, 7 days a week.
• You are free to recommend grants to any of your preferred 501(c)(3) charitable organizations - both Episcopal and beyond.

CUSTOMIZATION

• You choose the name for your DAF account.
• You designate the Advisors, Successors and final Beneficiaries of your DAF account.
• You can make anonymous contributions through your DAF Account.

WITH AN ECF DAF

• You will have a trusted Episcopal philanthropic partner on your generosity journey.
• You will become part of a growing community of Episcopal philanthropists who are carrying out their charitable plans through their ECF DAFs.
• You can open your account with as little as $2,500 or accommodate a larger transfer of appreciated assets.
• You can recommend your DAF investment allocations from a variety of options, including socially responsible funds.

KEEP IN MIND THAT

• Gifts to a DAF are irrevocable gifts to ECF.
• DAF grants can only be made to 501(c)(3) charitable organizations.
• DAF donors recommend grants and ECF, as the sponsoring organization, has final authority for approving grants.
• DAFs cannot be used to fulfill a pledge, to pay membership dues, or to make a gift with any benefit to the donor.

You can learn more about the benefits of an ECF Donor-Advised Fund through our DAF Brochure or by contacting me at [email protected] or 917-428-4431 to begin a conversation.

For a more extensive discussion of how the new tax laws will impact your charitable giving plans, you’re cordially invited to register for the following free webinar on September 30, 2025 at 12 noon ET: Charitable Giving in 2025 and Beyond: What the New Tax Laws Mean for You

Click here to register - Co-Sponsored by Episcopal Relief & Development and Planned Giving Today

[1] Disclaimer: This article does not constitute legal, tax or financial advice. DAF investments carry risk and growth is not guaranteed. Consult with your legal, tax and financial advisors to evaluate the specifics of your situation.