You give your gift with no restrictions and trust that after your lifetime Your Fund will be used where it will do the most good. The responsibility for selecting the most appropriate charities year after year goes to the dedicated staff and the Foundation's Board of Directors. You believe that a group of living men and women will be better able to assess current situations than can any written document from the past, no matter how perceptive. These all-purpose funds are the most flexible in meeting the emerging charitable needs of the community.

You make a charitable gift but then later enjoy a role in suggesting where grants should go. You make recommendations from time to time on the use of Your Fund within specific Internal Revenue requirements. This is considered a Restricted Fund, and the donor has reserved the right to make specific recommendations to the Board regarding the charitable use to be made of the Fund's income. Normally, the donor requests to give advice during their lifetime only or for some limited period of time. The proposed grant must fit within the charitable purposes of the Community Foundation.

You ask us to send the income from Your Fund to your favorite charities, specifying the amounts or percentages to each. If one of the organizations ceases to operate or does not give the type of service that interested you, we will find one that does - so that your gift is always fresh and vital and meaningful.

You set up a fund in the name of a dear and valued deceased friend. You ask friends and corporations interested in that person to contribute to the Fund. It becomes a permanent living memorial that will be meaningful for years.

You specify the field to which you want the income from Your Fund to go. You describe this field as broadly or as narrowly as you wish. The staff and Board of Directors will identify and select the appropriate recipients.

As the Executor or Trustee under a Will, you are directed to allocate a certain amount of money for general charitable purposes. Some professional guidance would be helpful to you.

You set up Your Fund within the Community Foundation in the name of the deceased. With the approval of the court, if necessary, you arrange to have the charitable portion of the estate paid to Your Fund. The Community Foundation would then assume the responsibility of carrying out Your Fund's charitable interests.

You are currently the beneficiary of a trust which pays you a regular income. You give some of this income to charity but do not receive maximum tax benefits.

You assign to Your Fund a portion of this annual income for the benefit of charity. You pay no further tax on this income. In addition, you may take an immediate income tax deduction for the value of this assignment. If this deduction is more than you can use in the year of the assignment, the excess may ordinarily be deducted over the five succeeding years.

You are an executive in a large corporation, responsible in part for corporate giving. How do you get through the blizzard of appeals you get from all the charities? Who sifts through all of them and makes some sense out of a giving program?

You set up Your Fund at the Community Foundation, either in the name of the corporation or an anonymous name. The Foundation then distributes the gift for you, relieving you of this burden.

You are a trustee of a private foundation. You establish Your Fund within the Community Foundation in the name of the private foundation. You arrange to transfer all or part of the assets of the foundation to Your Fund. The Community Foundation takes care of all the paperwork required by the government. Investments are handled by experienced people. (Taxes are no longer imposed, and the amount available for charity is increased.) You are secure in knowing that Your Fund will be administered permanently by the Community Foundation.

You are on the board of directors of a charitable organization which is terminating. You create Your Fund within the Community Foundation in the name of your organization. You apply to the courts for permission to liquidate the assets and transfer them to Your Fund, specifying that the income will be used only for grants in a similar field of interest. The mission of your organization is thereby continued in perpetuity.

You are on the board of directors of a charitable organization with an all-volunteer staff. Your organization is growing but cannot support a paid staff to handle administrative duties and the prudent investment of funds. Your board of directors may create an agency relationship with the Community Foundation. Your organization retains control of the Fund, but the Community Foundation provides administrative and investment services.

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