Under federal law governing donor-advised funds, it is not permissible for donors to split, or “bifurcate,” payments for tables, tickets, sponsorships, or auction items when a portion of the purchase is not tax-deductible. This means that donors may not recommend a grant through a DAF or a private foundation for the deductible portions of a table or ticket or purchase and then pay the non-deductible portion from a personal source.

Donating through a DAF limits the donor benefits you may receive. Because a full tax deduction is received at the time of establishing the DAF, donors may only receive “incidental” benefits, or benefits which do not carry a fair market value.

If a portion of event admission or sponsorship is tax not deductible, your DAF can support the event in the following ways:

1. If you would like to attend an event and make an additional contribution, such as to a Fund-A-Need, you may pay the full price of admission (non-deductible and deductible portions) from a personal source outside of your DAF. Then you may recommend a grant for a fund-a-need donation from your DAF.
2. If you purchase a table or tickets and donate them back to The Basilica Landmark (and not attend the event), you may recommend a grant from your DAF or foundation, noting that the requested table or tickets shall be donated back to The Basilica Landmark.

For questions related to grants recommended through your donor-advised fund or foundation, please consult with your fund advisor or legal counsel.