Supporting Organizations

Supporting Organizations are excellent alternatives to private foundations. They have their own board that makes its own decisions and have their own 501(c)(3) tax-exempt status from the IRS.

Supporting Organizations (frequently begun as family foundations) give donors many of the advantages and controls of a private foundation, but with few of the disadvantages and with all of the advantages of public charity status.

Through this affiliation, they may avoid being subjected to the rules and compliance requirements of private foundations and better utilize resources for greater charitable purposes. It gives individuals, families and organizations access to The Dayton Foundation’s institutional experience and its well-established practices, policies and procedures.

The benefits of establishing a Supporting Organization include:

• maintain involvement and a high degree of control
• preserve your family’s service to the community through your own family foundation
• conduct charitable giving effectively and with no required annual minimum distribution
• maximize tax advantages/minimize income taxes; pay no excise taxes
• gain access to our knowledge of nonprofit organizations and community needs
• may retain your own legal counsel, tax counsel and fund managers
• access our technical support, as needed

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