In our 2018 Foundation Operations and Management Report, 17% of member foundations report using donor advised funds (DAFs) in addition to their foundation giving. Of the 17% that opened one or more DAFs, most (75%) did so for a combination of reasons, including to:
| Comply with foundation payout requirements | 42% |
| Benefit from the sponsoring organization’s expertise | 38 |
| Support a community or public foundation | 32 |
| Benefit from the sponsor’s due diligence procedures | 28 |
| Set aside funds for specific funding areas | 28 |
| Set aside funds for discretionary grantmaking | 28 |
| Ensure anonymity in giving | 23 |
| Establish a named fund | 21 |
| Simplify administration for a portion of assets | 17 |
You can learn more about how and why funders use both vehicles in these resources:
- The Universe of Giving Structures
- Using Donor Advised Funds
- Strategic Uses of Donor Advised Funds
- Working With Community Foundations: A Guide for Small Foundations
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