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Charitable Giving & Nonprofits

Guide index

Articles in Charitable Giving & Nonprofits

8 guides

Bargain Sale of Crypto to Charity: How It Works
A bargain sale of crypto to charity is part gift, part sale. Learn how basis is allocated between the two portions, how gain is calculated, and the substantiation rules.
Crypto Giving Circle Structure: How It Works
How to structure a crypto giving circle, pooled-giving options from informal pools to collective DAFs and fiscal sponsorship, governance, and how the charitable deduction flows.
Donate Crypto to a Private Foundation: Tax Rules
How donating crypto to a private foundation works without a taxable sale, the basis-only deduction limit for non-publicly-traded property, self-dealing, 5% payout, and excise tax.
Donor-Advised Funds That Accept Direct Crypto Contributions
Yes, many DAF sponsors accept direct crypto donations. Donating appreciated crypto to a DAF can eliminate capital gains and generate a fair-market-value deduction, but the rules and requirements are specific.
Endowing a Scholarship Fund With Stablecoin Yield
Can stablecoin yield fund a scholarship endowment? Yes, but yield is variable, not guaranteed, and the legal structure (501(c)(3), DAF, or private foundation) controls the tax rules.
How to Start a 501(c)(3) That Accepts Crypto
Operational steps to form a 501(c)(3) that accepts crypto donations. Form 1023, custody setup, gift substantiation, Form 8283 donee duties, and reporting obligations.
Nonprofit Structure Options for Digital Assets
Compare 501(c)(3) charities, private foundations, donor-advised funds, and 501(c)(8) associations for digital asset charitable giving, control, deduction limits, UBIT, and complexity.
Qualified Appraisal Requirements for NFT and Illiquid Token Donations
Donating an NFT or illiquid token over $5,000? IRS requires a qualified appraisal and Form 8283 Section B, crypto does not get the exchange-traded-securities exception. What to know before you donate.

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