Girls Helping Girls. Period. DAF Gift Acceptance Policy 

by | Advocacy

Girls Helping Girls. Period. encourages donors to consult their tax advisors and/or legal counsel to determine the tax treatment of any contributions they are considering to a Donor Advised Fund (DAF) account and any other restrictions that apply to DAF gifts. 

Crediting

When Girls Helping Girls. Period. receives a gift from a DAF:

  • The DAF entity will receive gift credit in our system
  • The recommending donor will receive a “soft” credit, allowing Girls Helping Girls. Period. to include DAF gifts in individual donor gift totals for recognition purposes.

Tax Deduction

DAF grants do not entitle the recommending donor, or any other person, to an income tax charitable deduction. Only the original contribution to the DAF is a tax-deductible event. Girls Helping Girls. Period. will not send a tax receipt for DAF gifts.

Declining Gifts

Girls Helping Girls. Period. reserves the right to decline any gift from a DAF at its discretion. Reasons for declining a gift may include, but are not limited to:

  1. The gift is inconsistent with Girls Helping Girls. Period.‘s mission, values, or strategic goals.
  2. The gift could expose Girls Helping Girls. Period. to liability or reputational risk.
  3. The gift comes with unreasonable restrictions or conditions.
  4. The gift could compromise Girls Helping Girls. Period.‘s tax-exempt status or violate any laws or regulations.
  5. The cost to maintain or administer the gift outweighs its benefit to Girls Helping Girls. Period..

Girls Helping Girls. Period. will communicate any decision to decline a gift promptly and professionally to the DAF sponsoring organization and donor, to the best of our abilities. 

Pledges

Girls Helping Girls. Period. may, at its discretion, choose to treat a DAF contribution toward satisfaction of an individual’s legally-binding pledge. However, Girls Helping Girls. Period. reserves the right not to accept gifts from a DAF to satisfy a legally binding pledge.

According to National Philanthropic Trust, DAF funds CAN be used to fulfill personal pledges, but NOT TO initiate pledges. Section 4 of IRS Notice 2017-73 addresses personal pledges, which effectively allows DAFs to make grants that satisfy pledges so long as the DAF sponsor does not reference the pledge in the grant letter or check.

For more information, Section 4 of IRS Notice 2017-73 addresses personal pledges.

Galas/Dinners

Federal tax law prohibits DAF grants from conferring any benefits considered “more than incidental” to the donor, advisor, or their family members. Therefore:

  • DAFs cannot be used to pay for tickets to fundraising events, galas, or auctions if the cost of the ticket is not fully tax-deductible.
  • Girls Helping Girls. Period. cannot provide individuals with incremental benefits in recognition of a DAF gift (including special event tickets, galas, tuition, dinners, or most memberships).
  • Individuals may purchase such benefits at cost, out of pocket. 
  • DAF grants may cover membership fees only if the membership is 100% tax-deductible.

Certain minor benefits may be disregarded if received in return for an annual payment of $75 or less (e.g., free or discounted admission, parking, or token logo-bearing items).

Visit the IRS website for more on incidental benefits and bifurcated donations.

Refunds

When a grant is received through a DAF, the legal donor is the DAF sponsoring organization, not the individual who recommended the grant. Therefore, any refunds, if applicable, must be returned to the DAF sponsoring organization.

Girls Helping Girls. Period. will in all cases comply with its own legal obligations. Compliance with all applicable laws and regulations otherwise remains the exclusive responsibility of the donor or DAF, as applicable. Girls Helping Girls. Period. is committed to ensuring transparency and compliance in all gift acceptance practices. We appreciate the generosity of our donors and the support of DAF sponsoring organizations in furthering our mission.

For any questions or clarifications regarding this policy, please contact Girls Helping Girls. Period.‘s Executive Director, Elise Joy, at Elise@girlshelpinggirlsperiod.org.

Last updated: September 2026