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Distribution Request Form
For more information about the Jewish Community Foundation, contact Dirk Bird at 303.316.6448.
Supporting Foundations
Involve your family in philanthropy and make a lasting gift that endures for generations.
Your gift is the Prescription for a Healthier Future.
A Supporting Foundation provides a unique vehicle for you to involve your family or others you trust in the covenant of philanthropy. It functions very much like a private family foundation, but because it is aligned with the Jewish Community Foundation (JCF), you receive additional tax considerations that would not be available with a private foundation.
You have the option of contributing cash, appreciated assets, or non-readily marketable assets to establish a Supporting Foundation. No capital gains taxes are incurred when gifts of appreciated assets are made and they are deductible at their full fair market value.
Unlike private foundations, there is no excise tax on net investment income. Supporting Foundations are not subject to the restrictions on investments and minimum distribution requirements of private foundations, and when large contributions are made, allowable income tax deductions are more liberal.
Each Supporting Foundation is separately incorporated and has its own board of trustees made up of individuals whom you select, as well as members selected by the JCF. Because both groups of trustees continue to elect their own successors, a Supporting Foundation exists in perpetuity, providing significant means of involving your family in Jewish philanthropy for generations.
Your Supporting Foundation will have access to the JCF’s research on community needs, as well as its assistance in selecting grant recipients. Through the JCF’s Family Philanthropy Initiative, you will also have access to the latest research and information on best practices in philanthropy at the national and international level as well as special programs, seminars and other resources to help your family become more strategic and focused in its charitable pursuits.
Grants may be made to any 501(c)(3) charitable organization that fits within the broad purposes of the JCF, both domestically and overseas.
Benefits of this Prescription
A Supporting Foundation:
- Provides tax benefits not available with private foundations.
- Is not subject to excise taxes on investment income.
- Is free from restrictions on investments and minimum distribution requirements which apply to private foundations.
- Offers ability to make recommendations concerning grants, investments and management.
- Involves younger generations in philanthropy.
- Avoids administrative burdens inherent in private foundations.