What is a DAF?

Explore how donor-advised funds empower your charitable giving and maximize your impact with flexible solutions. 

What is it?
How does it work?
Features & Benefits
Guides & Guardrails
DAFs & Private Foundations

A DAF is a small account within a larger foundation.

Donor-Advised Fund (DAF)

A Donor-Advised Fund or a DAF is a charitable account administered by a private third-party foundation
(DAF sponsors), created to manage charitable donations.

What can you do with a DAF?

  • Name your donor-advised fund and choose your advisors and successors

  • Contribute cash and non-cash assets to your account

  • Receive charitable tax benefits for your donations*

  • Invest your balance

  • Engage staff to research and approve your favorite charities.

  • Recommend grants from your account to charities you choose

*in most countries

How does it work?

Cash and other assets are funded into a DAF as contributions

Contributions are put and held in an account under the donor’s name

Donors receive a tax deduction for contributions made to the Fund

The DAF sponsor holds the contributions and distributes them to the donor’s charity of choice whenever they want to

The donor recommends using their DAF assets to provide grants to qualified charitable organizations and initiatives worldwide

Common Features & Benefits

Helps donors maximize tax benefits

Charitable assets may grow over time

DAF sponsors handle all due diligence and reporting, simplifying organization and administration

DAFs can accept a wide range of assets such as cash, stock, cryptocurrency, and real estate for contributions

Donors can recommend grants and contribute immediately

DAFs provide streamlined grantmaking

Donors can choose how they are acknowledged and what personal information they wish to share publicly

Donors can support international charities and organizations and still be eligible to claim a tax deduction

Guides & Guardrails

  • Contributions made to DAFs are not withdrawable. Once funds enter a DAF, it can only be sent out to charities as grants.

  • Funds placed inside a DAF can only be used for charitable purposes.

  • DAF sponsors usually have a minimum required contribution to open an account.

  • DAFs can only send out grants to qualified charitable organizations.

  • DAF sponsors share the costs of running the organization.

  • By law, a payout requirement is not mandatory for DAFs but DAF sponsors may apply minimum account activity guidelines.

Differences between
DAFs & Private Foundations

Start-up Time

Immediate

Can take several weeks or months

Start-up Cost

None

Fees, including legal, are to be expected

Required Grant Distribution

None

Generally required to distribute a percentage of assets annually (U.S. standard)

Privacy

Names of individual donors are not disclosed to the public, and grants can be made anonymously

Lower privacy; financials and donor information are often publicly accessible.

Administrative
Responsibilities

Recommend grants to charitable causes of their choosing

Manage assets, keep records, select charities, administer grants, file government reports, audits, maintain board minutes, etc.

Structure Style

Shared Structure

Independent Structure

DAFs
Shared Structure

Shared resources and requirements lead to lower costs and streamlined operations, allowing donors to focus more on the causes they care about

DAF Sponsor
Managing administration, finance, legal, tech, etc.

Foundation Fund 1

Foundation Fund 2

Foundation Fund 3

Private Foundations
Independent Structure

Each foundation needs various resources and requirements to operate, which can often be costly and time-consuming

Private Foundation 1

Managing administration, finance, legal, tech, etc.

Private Foundation 2

Managing administration, finance, legal, tech, etc.

Private Foundation 3

Managing administration, finance, legal, tech, etc.

Why Choose a TrustBridge Donor-Advised Fund?

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Swiss Legal Structure​

TrustBridge offers stability, neutrality, and asset protection through its Swiss-based Stiftung structure.​

Flexible & Strategic Giving​

TrustBridge empowers donors to invest, grow, and grant funds on their own terms—with flexible timing and investment options.​

Global Reach​

You'll be able to recommend grants to qualified charities in over 220 countries and territories.​

Proven Impact​

Since 2017, TrustBridge has facilitated over $600M in grants to more than 1,500 charities across 100+countries.​

Compliance Confidence ​

We provide AML, CTF, and jurisdictional regulatory support to ensure every grant meets international compliance standards. ​

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Private & Confidential​

Donors are assured of discretion and privacy in their giving through TrustBridge's confidential fund management.​