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Distribution Guidelines for Advised Funds

Periodically, The Dayton Foundation is asked to clarify what types of distributions cannot be made from donor funds, because they do not fall within the definition of a charitable purpose as defined by the Internal Revenue Service.

Distributions from your Charitable Checking AccountSM or Donor-Advised Fund are not eligible to be made to:

  • private, non-operating foundations, political campaigns or for lobbying purposes;
  • pay for dinners, entertainment, golf tournaments, tickets to events and other benefits of substantial value. If you accept tickets for dinner or other entertainment at the time your contribution is made, even though you do not use them or you give them away, your fund cannot be used to cover the cost. When submitting a request for a distribution, please advise us as to whether you will or will not be accepting a benefit;
  • cover the personal needs of an individual, such as educational or travel expenses;
  • purchase raffle tickets and other similar games of chance;
  • cover the stated value of items purchased at charity auctions. The amount over the stated value may be deductible; or
  • satisfy personal pledges that you have made to charity.

Questions?

If you have any questions about these examples, please contact us. Your cooperation will ensure that all distributions fall within the definition of a charitable purpose and, thus, protect the tax deductibility of your gift.