Reduce Your Taxes. Simplify Your Giving. Advance God’s Kingdom.
The Advise & Consult Fund is a donor-advised fund with no fees. Donate cash and other assets (stocks, bonds, mutual funds, private business equity, real estate) to your fund. Receive a tax deduction for the current tax year, and recommend grants at your pace to your church and favorite charities.
The Increase Fund is a donor-advised fund. It is designed for donors who want their funds to be actively invested in the market. Like donations to our Advise and Consult Fund, donations to an Increase Fund may be in the form of cash or appreciated assets. Unlike that fund, the Increase Fund is credited with investment gains or losses and is subject to a small administrative charge.
A single charity fund is a fund from which the PCA Foundation will make grants only to a single identified charitable organization. Donors frequently make qualified charitable distributions (QCDs) to a single charity fund as a rollover from an individual retirement account or individual retirement annuity because the limitation to a single charity makes it the only type of fund that may receive QCDs but still make grants at the donor’s pace.
Advanced Giving Solutions. Your Kingdom Giving Goals.
Appreciated private non-cash assets for giving include family and other privately-held businesses and investment funds in the form of S corporation, LLC, or limited partnership, stock options, real estate, and even cryptocurrency. Giving such assets produces the largest deductions, consisting of exclusion from capital gains (the equivalent of a deduction) plus an actual charitable deduction.
Gifts of appreciated publicly-traded securities, like gifts of appreciated private non-cash assets, result in greater tax savings from the exclusion of the appreciated value from capital gains plus the charitable deduction for the full market value of the security. The PCA Foundation has the experienced personnel, processes, and brokerage accounts in place to facilitate fast and easy gifts of such securities. It also can help churches and other charities and their donors by receiving and processing gifts of securities for immediate grant of the proceeds to the church or charity.
When you give to a PCAF Charitable Remainder Trust, you take a deduction for the gift now, the trust pays you (or beneficiaries you name) an income stream for life or a period of years, and the trust pays the remainder to your PCAF donor-advised fund for ultimate distribution to your favorite charities. Advantages include increased income that is more secure and diversified, deferral of capital gains tax on the sale of any funding asset, and an immediate accelerated charitable deduction for a future gift.
A PCAF Charitable Lead Trust operates in reverse to a Charitable Remainder Trust. It pays the income stream to your PCAF donor-advised fund for ultimate distribution to your favorite charities, and pays the remainder to your heirs or other beneficiaries (or with certain kinds of CLTs, to you). Advantages may include reduced or eliminated estate and gift taxes, and increased value of charitable deductions moved to years when taxable income and marginal tax rates are higher.
A Qualified Charitable Distribution is a rollover of part of an IRA, up to $100,000 per year (indexed for inflation in years following 2023), of an owner over age 70 1/2. The amount rolled over counts against any required minimum distribution, and is excluded from gross income in the equivalent of a charitable deduction, with the advantage over a deduction of not blocking the IRA owner from also claiming the standard deduction. QCDs may be made to PCAF Single Charity Funds.
A donor who wishes to give part of his or her estate to a charity or charities can name the donor’s PCA Foundation donor advised fund as the charitable recipient in a will or trust or as the beneficiary of an account or annuity, and then easily record with the Foundation, and change from time to time, instructions on how, when, and to what charities the fund is to be distributed.
Our ministry includes helping you think about stewardship of your giving. You decide how much income and wealth to allocate to giving, and we help you plan how, when, and what to give during life and through the estate you leave in order to convert the most tax dollars to giving.