Charitable Giving & Nonprofit Structures
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.
Disclosures
DAG Holdings Co is a holding company that does not provide investment advisory, brokerage, administrative, or insurance services to clients. DAG is not a law firm, does not provide legal or tax advice, and does not provide tax preparation services. Tax matters are handled through referrals to qualified independent tax professionals.
DAG Private Client services involve estate matters that require qualified independent counsel in the applicable jurisdiction. LLC formation, trust drafting, and estate planning services are provided in coordination with or by qualified independent legal counsel licensed in the applicable jurisdiction.
Asset protection structures, including Wyoming LLCs and trusts, do not guarantee protection against all claims, creditors, or losses. Outcomes depend on specific facts, jurisdiction, and applicable law.
Insurance products and services are offered through Xure Insurance or its affiliates.
Investment advisory services are offered exclusively through DAG Wealth, an SEC-Registered Investment Adviser (CRD No. 328627). Registration with the SEC does not imply a particular level of skill or training. Form ADV and Form CRS are available upon request or at www.adviserinfo.sec.gov.
Custody arrangements with third-party independent qualified custodians reduce certain risks but do not eliminate them.
Investing in digital assets involves risk, including the possible loss of principal. Digital assets are highly volatile and may not be suitable for all investors. Past performance is not indicative of future results.
Specific fee schedules, scope of engagement, conflicts of interest, and material business practices are disclosed in writing before engagement and in Form ADV Part 2A for the investment-advisory portion.
The information on this site is for general educational purposes and is not legal or tax advice.