EBCF Philanthropic Services Presented to EPC Diablo Valley Nicole Taylor, President & CEO

1. EBCF Philanthropic Services Presented to EPC Diablo Valley Nicole Taylor, President & CEO November 16, 2011

2. Community Foundation Legacy • In 2012, will celebrate 100 years of community trusts/foundations in US • EBCF is the oldest California community foundation founded in 1928 • Primary role is to strengthen communities via grant making AND working with constituents in providing philanthropic advice and services. • Bay Area has 4 large and 6-8 smaller CFs and they do overlap their service areas • Most CFs have a variety of fund types 2

3. EBCF Development/Philanthropic Services • We group our clients into a few scenarios: • Wealth Incident / Healthy Business • Planned Gifts / Testamentary Funds • Multi-Generational Family Philanthropy We offer several ways to organize philanthropy: • Supporting Organizations • Donor Advised Funds, B of A Merrill Lynch DAFs • Field of Interest Funds • Agency Funds 3

4. Wealth Incident / Healthy Business • Types of Events • Selling a business • Appreciated stock • Business success leading to entre into philanthropy • Tax planning • Inheriting wealth 4

5. Planned Gifts / Testamentary Funds • Long term tax planning (CRT, CLT, bequests, …) • Documentation of donor intent; with or without successor advisors • Initial contribution to set-up; small change fee in future if interests change • Perpetual or term charitable endowments • Beneficiary of trusts • Unrestricted gifts to support the work of EBCF 5

6. Multi-Generational Family Philanthropy • Vision and values facilitation • Giving framework • Formal giving plan • Succession planning for family philanthropy • Measuring success and impact 6

7. Options for Organizing Philanthropy • Supporting Organizations • $5MM minimum • Incorporated nonprofit with a board of directors • Supports EBCF mission • DAFs • $10,000 minimum to open • Broad or specific purpose, common entry to philanthropy • Specific services for corporate/business clients • BAML DAFs • Collaboration with BAML and Community Foundations nationwide • $25,000 minimum to open 7

8. Options for Organizing Philanthropy (con’t) • Field of Interest (FOI) Funds • Multiple donors supporting defined cause • Managed by community foundation staff • Examples: Asset Building Fund – Supports financial skill building for families in our foreclosure pilot program East Bay Fund for Artists - Supports commissioning of new performance art by local artists • Agency Fund • Usually endowment building for nonprofits 8

9. Private Foundation Services • Philanthropic Advice and Services • Expertise establishing grantmaking programs, identifying effective nonprofits, evaluating impact • Proposal-based projects • Leverage DAFs for 5% payout requirement • Leverage FOI funds/collaborations - network with other foundations, education on key community issues 9

10. THANK YOU! For More Information www.eastbaycf.org Giles Miller, Director of Development gmiller@eastbaycf.org (510) 836-3223 10