Giving Vehicle Use Among High-Capacity Donors in the Bay Area and Implications for Nonprofits

This paper examines how high-capacity donors in the San Francisco Bay Area utilize various giving vehicles, such as donor-advised funds (DAFs), private foundations, and checkbooks, and the implications for local nonprofits. Based on interviews with donors and nonprofit leaders, it analyzes donor preferences, motivations (e.g., tax advantages, ease of use), and how these choices influence philanthropic practices and fundraising. The report highlights the increasing complexity of the giving landscape and its impact on donor-nonprofit relationships.