A Smarter Approach to Charitable Giving

MS GIFT is a smart way to give to causes and charities you care about. Our donor advised fund is a 501(c)(3) public charity structured to offer you a simple, thoughtful and tax-advantageous way to support your favorite charities

MS GIFT Donor Portal

How a Donor Advised Fund Works

Open an account and receive an immediate tax-deduction by donating cash or appreciated assets.

Select from two Morgan Stanley investment platforms that align with your needs. 

When ready, recommend a grant through our online donor portal to your favorite charities.

Benefits of a Donor Advised Fund

Simplicity

Contribute to a DAF with cash or appreciated assets and get one tax receipt. With prior approval, Donors can contribute illiquid assets such as real estate, art, commodities, or private company stock.

Professional Asset Management

Contributions are professionally managed and invested, allowing for potential growth of assets. In our Investing with Impact Pools, assets have the potential to grow tax-free, and generate positive environmental and social impact.

Grant Making

Donors have the opportunity to support their favorite charities and choose the timing of grant distributions. Grants to charitable organizations may be made anonymously or by recognizing the Donor.

Legacy Creation

DAFs are an effective way to coordinate philanthropic giving with succession planning. Individuals, families, and organizations may contribute to a DAF.

Frequently Asked Questions

  • What is a Donor Advised Fund (DAF) and how does it work? A donor advised fund (DAF) is a charitable giving vehicle administered by a sponsoring organization such as Morgan Stanley Global Impact Funding Trust, Inc. (MS GIFT), a public charity that is tax exempt under 501(c)(3) of the Internal Revenue Code of 1986. DAFs are structured to manage charitable donations on behalf of individuals, families, and organizations. Contributions to a DAF are invested in line with Donor preferences and have the potential to grow tax-free, thus enabling the Donor to recommend grants to a variety of charities over several years. The final decisions on grant recommendations are made by the MS GIFT Board of Directors.
  • Is there an initial contribution minimum to open an account? A Donor’s initial contribution to an Account must consist of cash or other assets acceptable to MS GIFT, valued at no less than $25,000 in the aggregate. All contributions to MS GIFT are irrevocable and nonrefundable. Contributions and all related future earnings, including any income and appreciation thereon, become the property of MS GIFT. When making a contribution, a Donor cannot impose any restriction or condition that prevents MS GIFT from freely and effectively using the contribution. There is no minimum account balance to keep an Account open with MS GIFT.
  • What type of assets can I contribute to MS GIFT? Donors may make irrevocable and nonrefundable gifts of cash, marketable securities, freely transferable restricted stock and exercised options. Other non-liquid “complex” assets such as real estate, closely-held business interests, life insurance, artwork, and other collectibles may be accepted at the discretion of the MS GIFT’s Board of Directors.
  • Can I contribute privately-held business interests to MS GIFT? Contributions of privately-held business interests are reviewed and accepted on a case-by-case basis. Please contact your Financial Advisor, Private Wealth Advisor or email msgift@reninc.com for more information.
  • Can I make contributions to MS GIFT from my retirement savings accounts? Donors may make their DAF account a beneficiary of a retirement savings plan account, such as a 401K plan or an Individual Retirement Account (IRA), but will not receive an immediate tax deduction for doing so. Additionally, Donors cannot roll over a required minimum distribution from an IRA to a DAF account on a tax-free basis.
  • What are the investment options for MS GIFT Account? There are two investment programs for MS GIFT Accounts: Morgan Stanley Smith Barney Select UMA and Portfolio Management programs. MSSB Select UMA program: The Select UMA Program is a unified management account program in which MSSB acts as an investment adviser. Donors may recommend that the funds in the Account be invested across one or more traditional risk-based portfolios, two Investing with Impact portfolios, and a money market. While your Financial Advisor will not have investment discretion with respect to the specific assets held in the portfolios, you (and, to the extent you deem appropriate, your Financial Advisor) will have the ability to recommend how funds held in the Account will be allocated across the risk-based portfolios. MS GIFT, Inc’s Board of Directors has the sole responsibility and authority for investing the Fund’s assets. Portfolio Management (PM): The Portfolio Management program has firm approved Financial Advisors that create customized discretionary investment strategies for high net worth individuals and institutional clients. Portfolio Managers are a select group of Morgan Stanley Financial Advisors who are qualified by the firm to manage client assets based on training, experience and commitment to client service.
  • Does MS GIFT have an impact investing option? Yes. The Investing with Impact Pools within the Select UMA program utilize highly regarded third-party investment managers with demonstrated experience in generating positive environmental and social impact alongside potential market-rate returns. In addition to generating positive environmental and social impact, the impact pools are well-diversified and risk-aware. Select UMA’s eligible investments include separately managed account strategies, mutual funds and exchange-traded funds (ETFs).
  • Is there a minimum grant amount? Yes. The minimum grant amount is $250.
  • Can I recommend grants to foreign charities? Yes. MS GIFT exercises “expenditure responsibility” over the recommended grant. This process, which is mandated by federal tax law, requires MS GIFT to exercise reasonable efforts and establish adequate procedures to see that the grant is spent solely for the purposes that it is made.
  • What information does my charity receive with my grant recommendation? The charity will receive a letter from the board of MS GIFT with the date, description, and purpose of the grant. The letter includes the name of the Account, or Donor as specified during the grant recommendation process.

Get Started Today

Contact your Financial Advisor or Private Wealth Advisor.

Disclosures

The Morgan Stanley Global Impact Funding Trust, Inc. (MS GIFT) is an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended that sponsors a donor advised fund program. MS Global Impact Funding Trust (MS GIFT) is a donor advised fund. Morgan Stanley Smith Barney LLC provides investment management services to MS GIFT. Back office administration provided by RenPSG, an unaffiliated charitable gift administrator.

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 tax advisor for matters involving taxation and tax planning and their attorney for matters involving trust and estate planning, charitable giving, philanthropic planning and other legal matters.

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. 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.

Although the statements of fact and data in this material have been obtained from, and are based upon, sources that the firm believes to be reliable, we do not guarantee their accuracy, and any such information may be incomplete or condensed. This material is for informational purposes only and is not intended as an offer or solicitation with respect to the purchase or sale of any security. Past performance is not a guarantee of future results.

This material does not provide individually tailored investment advice. It has been prepared without regard to the individual financial circumstances and objectives of persons who receive it. The strategies and/or investments discussed in this material may not be suitable for all investors. Morgan Stanley Smith Barney LLC recommends that investors independently evaluate particular investments and strategies, and encourages investors to seek the advice of a Financial Advisor. The appropriateness of a particular investment or strategy will depend on an investor’s individual circumstances and objectives. This material is not an offer to buy or sell any security or to participate in any trading strategy. Asset allocation and diversification do not guarantee a profit or protect against a loss.

Investing in the market entails the risk of market volatility. The value of all types of investments may increase or decrease over varying time periods. Because sustainability criteria exclude some investments, investors may not be able to take advantage of the same opportunities or market trends as investors that do not use such criteria.

Morgan Stanley Smith Barney LLC offers investment program services through a variety of investment programs, which are opened pursuant to written client agreements. Each program offers investment managers, funds and features that are not available in other programs; conversely, some investment managers, funds or investment strategies may be available in more than one program. Morgan Stanley’s investment advisory programs may require a minimum asset level and, depending on a client’s specific investment objectives and financial position, may not be suitable for the client. Please see the applicable program disclosure document for more information, available at www.morganstanley.com/ADV or through your Financial Advisor or Private Wealth Advisor.

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