(1) Employees who recommend donations for their employer’s contributions would not be eligible to receive a federal income tax deduction for such donations. Note that contributions are eligible for a federal income tax deduction only in circumstances where the taxpayer itemizes deductions and that income tax deductions for charitable contributions are subject to certain limitations.
(2) Once funds are deposited into a DAF account, the donated capital is owned by Morgan Stanley Global Impact Funding Trust, Inc. (MS GIFT), the entity that will manage donations to eligible organizations at the request of the donor. The funds are irrevocable once deposited in the account.
(3) Corporate DAFs have a $100,000 minimum donation and Individual DAFs have a $250 minimum donation. Employees who recommend donations for their employer’s contributions would not be eligible to receive a federal income tax deduction for such donations.
(4) Contributions to individual DAFs are eligible for an income tax deduction only in circumstances where the taxpayer itemizes deductions and that income tax deductions for charitable contributions are subject to certain limitations.
(5) For Momentum, 2024 Social Impact Stats, https://formomentum.com/wp-content/uploads/2024/05/for-momentum-stats-options-20240503-web.pdf
(6) America’s Charities, 7 Facts About Workplace Giving Effectiveness, https://www.charities.org/7-facts-about-workplace-giving-effectiveness(opens in a new tab)
(7) As with any investments, there is also a potential for capital loss and donor does not own capital appreciation or losses.
(8) Corporate DAFs have a $100,000 minimum donation and Individual DAFs have a $250 minimum donation.
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The Morgan Stanley at Work Charitable Giving Program leverages the Morgan Stanley Global Impact Funding Trust, Inc. (“MS GIFT, Inc.”), which is an organization described in Section 501(c) (3) of the Internal Revenue Code of 1986, as amended. MS Global Impact Funding Trust (“MS GIFT”) is a donor-advised fund. Morgan Stanley Smith Barney LLC provides investment management and administrative services to MS GIFT.
While we believe that MS GIFT provides a valuable philanthropic opportunity, contributions to MS GIFT are not appropriate for everyone. Other forms of charitable giving may be more appropriate depending on a donor’s specific situation. Of critical importance to any person considering making a donation to MS GIFT is the fact that any such donation is an irrevocable contribution. Although donors will have certain rights to make recommendations to MS GIFT as described in the Donor Circular & Disclosure Statement, contributions become the legal property of MS GIFT when donated.
Please note that contributions to Donor Advised Funds (DAF) are irrevocable and do not necessarily result in a tax deduction. As contributions become the legal property of the DAF when contributed, the donor does not own profit/losses. show less
The Donor Circular & Disclosure Statement describes the risks, fees and expenses associated with establishing and maintaining an MS GIFT account. Read it carefully before contributing. Morgan Stanley Smith Barney LLC (“Morgan Stanley”), its affiliates and Morgan Stanley Financial Advisors and Private Wealth Advisors do not provide tax or legal advice. Clients should consult their own tax and legal advisors (a) before donating to a Charitable Giving account, and (b) regarding any potential legal, tax, and related consequences of any donations, investments or other transactions made with respect to their donation.
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CRC# 4591677 (08/25)