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Hi Valeri,

It might be helpful to take one step back from your question and focus on what the IRS is trying to prevent. In this case it is self-dealing.

https://www.irs.gov/charities-non-profits/private-foundations/self-dealing-by-private-foundations-providing-goods-services-or-facilities

Because foundations are giving their donors a charitable receipt for their contributions it is particularly important that they don't allow direct benefits to their donors after the fact related to their gift. The reason private foundations and DAF's are the focus of this is that those are the instances where the donor has the most control over how the funds are allocated and, therefore, the best opportunity to engage in self-dealing.

If you start with that, then you can apply it to future iterations or brandings of this same concept. They already exist with some programs that are marketed as matching gift or payroll deduction services but a really just evolutions of donor advised funds.

Best,

John Smilde

Director of Gifts and Records Administration

Advancement and Alumni Relations

George Mason University

4400 University Drive, MSN 1A3

Fairfax, VA 22030

703.993.8680

jsmilde@gmu.edu

This electronic message contains confidential information which is, in whole or in part,

subject to exclusion from disclosure under the Freedom of Information Act pursuant to

§2.2-3705.4.7. of the Code of Virginia.

Hi Valeri,

It might be helpful to take one step back from your question and focus on what the IRS is trying to prevent. In this case it is self-dealing.

https://www.irs.gov/charities-non-profits/private-foundations/self-dealing-by-private-foundations-providing-goods-services-or-facilities

Because foundations are giving their donors a charitable receipt for their contributions it is particularly important that they don't allow direct benefits to their donors after the fact related to their gift. The reason private foundations and DAF's are the focus of this is that those are the instances where the donor has the most control over how the funds are allocated and, therefore, the best opportunity to engage in self-dealing.

If you start with that, then you can apply it to future iterations or brandings of this same concept. They already exist with some programs that are marketed as matching gift or payroll deduction services but a really just evolutions of donor advised funds.

Best,

John Smilde

Director of Gifts and Records Administration

Advancement and Alumni Relations

George Mason University

4400 University Drive, MSN 1A3

Fairfax, VA 22030

703.993.8680

jsmilde@gmu.edu

This electronic message contains confidential information which is, in whole or in part,

subject to exclusion from disclosure under the Freedom of Information Act pursuant to

§2.2-3705.4.7. of the Code of Virginia.

Hi Valeri,

It might be helpful to take one step back from your question and focus on what the IRS is trying to prevent. In this case it is self-dealing.

https://www.irs.gov/charities-non-profits/private-foundations/self-dealing-by-private-foundations-providing-goods-services-or-facilities

Because foundations are giving their donors a charitable receipt for their contributions it is particularly important that they don't allow direct benefits to their donors after the fact related to their gift. The reason private foundations and DAF's are the focus of this is that those are the instances where the donor has the most control over how the funds are allocated and, therefore, the best opportunity to engage in self-dealing.

If you start with that, then you can apply it to future iterations or brandings of this same concept. They already exist with some programs that are marketed as matching gift or payroll deduction services but a really just evolutions of donor advised funds.

Best,

John Smilde

Director of Gifts and Records Administration

Advancement and Alumni Relations

George Mason University

4400 University Drive, MSN 1A3

Fairfax, VA 22030

703.993.8680

jsmilde@gmu.edu

This electronic message contains confidential information which is, in whole or in part,

subject to exclusion from disclosure under the Freedom of Information Act pursuant to

§2.2-3705.4.7. of the Code of Virginia.

Hi Valeri,

It might be helpful to take one step back from your question and focus on what the IRS is trying to prevent. In this case it is self-dealing.

https://www.irs.gov/charities-non-profits/private-foundations/self-dealing-by-private-foundations-providing-goods-services-or-facilities

Because foundations are giving their donors a charitable receipt for their contributions it is particularly important that they don't allow direct benefits to their donors after the fact related to their gift. The reason private foundations and DAF's are the focus of this is that those are the instances where the donor has the most control over how the funds are allocated and, therefore, the best opportunity to engage in self-dealing.

If you start with that, then you can apply it to future iterations or brandings of this same concept. They already exist with some programs that are marketed as matching gift or payroll deduction services but a really just evolutions of donor advised funds.

Best,

John Smilde

Director of Gifts and Records Administration

Advancement and Alumni Relations

George Mason University

4400 University Drive, MSN 1A3

Fairfax, VA 22030

703.993.8680

jsmilde@gmu.edu

This electronic message contains confidential information which is, in whole or in part,

subject to exclusion from disclosure under the Freedom of Information Act pursuant to

§2.2-3705.4.7. of the Code of Virginia.