About Us
National Community Foundation (Federal EIN: 77-0552067)
NCF is fluent in the ever-expanding collection of planned giving vehicles and the niche platforms they require to accelerate imaginative, forward-thinking strategies and yield spot-on creative, philanthropic, financial and tax impacting outcomes.
NCF promotes charitable, religious, educational, and scientific purposes, and assists other charities in fulfilling their mission.
NCF is able to advance its philanthropic initiatives because generous and empowering donors contribute unrestricted current gifts to NCF, of a percentage of the value of their contributions (when giving outright charitable gifts, or creating planned giving agreements, or adding gifts to those agreements). Additionally, when a planned giving agreement ends, the donors also include provisions in the agreement to transfer an unrestricted gift to NCF, of a percentage of the agreement’s distributed assets.
NCF further serves the national community of charities, individual donors and their professional advisors by:
- Making grants to charities for their operating and fundraising efforts, to accomplish their charitable purposes;
- Providing free advice and educational training to charities on launching and maintaining major gift and planned giving programs; and,
- Offering the charitable community full access to the entire spectrum of planned giving programs and vehicles (except gift annuities).
- Assisting donors with their charitable gifts of non-cash assets.
Planned Giving Agreements, Trustee Services and Fees[1]
Planned Giving Agreements for Individual Donors
- Charitable Lead Trusts – (NCF may serve as Trustee)
- Charitable Remainder Trusts – (NCF may serve as Trustee)
- Donor Advised Funds*
- Endowment Funds
- NCF-Owned Single Member Limited Liability Company [2]
- Pooled Income Funds – (NCF is required to serve as Trustee)**
- Supporting Organizations – (NCF is required to serve as Trustee)
*Click on these links to access the NCF Donor Advised Fund Application, the NCF Donor Advised Fund Policies, and the NCF Donor Advised Fund Grant Recommendation Form. Initial contributions must be $5,000.00 or greater and additional contributions must be $1,000.00 or greater. Each charitable grant must be $500.00 or greater.
**Click on this link to access further information about the NCF Pooled Income Fund
Current Stop and Think Gifts that can be Donated to NCF
(Almost any transferable asset, with attention to marketability, appraisal requirements, ownership structure, transfer and carrying costs.) [2]
Real Property
- Single-family homes
- Vacation homes
- Apartments, condominiums and cooperatives
- Farms, ranches and vineyards
- Undeveloped land
- Office buildings
- Multi-family homes
- Hotels, motels and resort properties
- Warehouses
- Industrial property
- Recreational properties, such as golf courses
- Shopping centers
Personal Property[3]
- Sculpture
- Porcelain and silver
- Jewelry and watches
- Aircraft
- Paintings
- Decorative objects
- Rugs
- Watercraft
- Drawings and prints
- Furniture
- Classic cars
- Crops
- Oil and Gas Interests
- Collections, such as stamps, coins, medals, books or other memorabilia
- Intellectual property, such as copyrights, trademarks, patents, etc.
- Securities: public and closely held (family owned), etc.
- Life insurance policies, Retirement plan distributions, etc.
- Promissory notes, lease agreements, etc.
[1]Trustee fees, Planned Giving Agreement management fees and Non-Cash Asset Gift administration fees are determined on a case by case basis. These fees may be in addition to the NCF annual administration fees (currently 70 basis points) and are invoiced quarterly, based upon the planned giving agreement’s asset values at the end each quarter.
Regarding investment management services, NCF is advisor-centric and encourages donors who have trusted, SEC qualified investment advisors, to introduce these advisors to NCF, so that they may also manage the donor’s planned giving agreement assets for NCF.
[2]When non-cash assets, other than publicly traded securities, are to be contributed to NCF, or to an NCF planned giving agreement, NCF will most likely create a single member limited liability company to receive the charitable contribution. NCF may further require donors to sign a Donor Gift Indemnification Agreement. This is chiefly so that NCF will be shielded from possible transferee liabilities associated with debt, tax deficiencies, environmental liabilities, contractual restrictions and obligations that are tied to the asset ownership.
[3] The personal property referred to here is the type of property collectors are seeking, museums are displaying and auction houses are accepting bids for. The rare, valuable and highly sought after items. Click on the link to read our Gift Acceptance Policies and Guidelines. Click on the link to read our Non-Cash Asset Gifts: Steps and Procedures.
