Avoid Capital Gains Taxes

By contributing stock or other appreciated assets to FJC, you can avoid paying any capital gains tax on the contributed assets that you have held for one year or more.

Maximum Flexibility for Charitable Giving

Make Your Life Simpler

If you want to make contributions to multiple charities, especially if you are contributing stock, the paperwork can be a nightmare. With an FJC Fund, your life will be much simpler. You make a single contribution (cash, stock, or other property) to FJC and, no matter how many grants you recommend, all you will need for your tax records is the one tax substantiation letter you will get from FJC. Then, whenever you like, you can recommend grants from your FJC fund to any number of charities. FJC does the rest.

Investment Options

FJC offers a larger selection of Investment Options for its Donor Advised Funds than most community foundations and donor advised funds. In addition to investment choices managed by leading financial institutions, FJC offers a unique opportunity to "do well by doing good". You can recommend the investment of your FJC Donor Advised Fund in FJC's Agency Loan Fund. This fund provides loans at market interest rates to charitable organizations with limited access to other credit sources. Government bonds back the principal of the loans.

You recommend how your FJC Fund should be invested among the available choices, based on your preferences and risk tolerance, as well as your anticipated grant activity. If no choices are indicated, FJC will invest your Fund in the Money Market Portfolio. Call us to discuss investment options for accounts over $1,000,000.

Setting up an FJC Fund is as Simple as A-B-C. You complete:

• A - Letter Agreement: name your fund and sign the agreement.
• B - Donor Application: provide donor and contribution information.
• C - Contribution: send a check or authorize your broker to transfer specified assets from your brokerage account. (Minimum contribution: $10,000; no restrictions on subsequent contributions or minimum balance requirement.) To contribute other forms of property, contact FJC for transfer instructions.

Recommending Grants to Charities is Easy

FJC will send you simple, personalized Grant Recommendation forms (or go to Forms to download a standard form). All you'll need to do is send the completed forms to FJC by fax or mail, and FJC's staff will promptly process the grant requests.

Gift Certificates and Gift Funds

Need the perfect gift for any occasion? Give a friend, relative or colleague an FJC Gift Certificate that entitles them to recommend a grant to the charity of their choice from your fund. Or to celebrate a really special event, set up an FJC Gift Donor Advised Fund in the name of another person, who can then recommend grants from that Fund. If the honoree is college age or younger, the minimum contribution is only $1,800. For details, see Gift Certificates and Gift Funds.

Add Recommenders/Recommend Final Grants

You can name additional recommenders for your Fund to serve with the donors, name successor Recommenders, or make recommendations for the final distribution of your Fund by completing a Program Options form and sending it to FJC. Go to Forms, or contact FJC to get this form..