Grantmaking Guidelines
These guidelines explain the requirements, restrictions, and processing timelines for recommending grants from a donor advised fund at the Jewish Community Foundation of Los Angeles.
Recommending a Grant
Grant recommendations may be submitted by fundholders who have grantmaking privileges for the fund.
The fastest and most convenient way to submit and track grant recommendations is through your Giving Portal.
Fundholders who need assistance may contact Jessica Duffaut, Grants Manager, at jduffaut@jewishfoundationla.org or 323-761-8713.
The minimum grant amount is $100.
Grant recommendations are non-binding and are subject to review and approval by The Foundation. Approved grant payments are made directly to the nonprofit organization.
Eligible Organizations
Grants must be made to qualified U.S. 501(c)(3) public charities and must be fully charitable in nature. Before approving a grant, The Foundation reviews each organization’s tax-exempt status to ensure the organization is in good standing with the IRS. A new organization, or an organization not already in our database, may require additional review and processing time.
Religious organizations that have a federal tax ID and provide necessary verification may be eligible, even if they are not listed in the IRS tax-exempt organization database.
The Foundation does not make grants:
- To individuals
- To private non-operating foundations
- For non-charitable purposes
- For purposes inconsistent with The Foundation’s mission
- For lobbying or political campaigns
Personal Benefits and Financial Obligations
Neither the fundholder nor anyone else may receive an impermissible personal benefit from a recommended grant.
DAF grants may not be used to pay for:
- Tuition, including tuition at a synagogue-affiliated school
- Admission to galas, dinners, performances, or other charitable events when the ticket includes any non-deductible amount or benefit
- Memberships that include a non-deductible benefit
- Auction goods or services
- Raffle tickets
- Satisfaction of a financial obligation or written pledge
Event Tickets and Memberships
A DAF grant cannot be used to pay the charitable or tax-deductible portion of an event ticket, table, sponsorship, or membership while the fundholder pays the non-deductible portion personally. The IRS considers this “bifurcation” and prohibits this type of split payment.
Synagogue and Religious Institution Dues
The IRS has deemed that dues for synagogues and other religious institutions confer only a spiritual benefit and may be paid from a DAF.
Grant Review and Processing
Most approved grants are processed within seven to ten business days. Additional processing time may be required when:
- The organization is receiving its first grant from The Foundation
- The organization has not yet provided the information required for electronic payment
- The organization receives payment by check
- Additional due diligence is required
- The grant purpose or information submitted requires clarification
Electronic Payments and Checks
The Foundation prioritizes electronic payments through ACH because they are faster, more secure, and deposited directly into the organization’s bank account.
For security purposes, The Foundation must obtain the required payment form and supporting bank documentation directly from the organization. We cannot rely solely on account and routing information published on an organization’s website or provided via email.
Once an ACH payment is released, it generally reaches the organization’s account within 24 to 48 hours. Mailed checks may take up to four weeks to arrive.
How the Organization Is Notified
When an organization receives a grant electronically, its designated contact receives an email notification with the grant details, including the name of the recommending fundholder and the grant purpose, unless the grant was submitted anonymously.
When an organization receives a grant via check, a letter is also mailed that provides the grant details, including the name of the recommending fundholder and the grant purpose, unless the grant was submitted anonymously.
Tax Deductions
Contributions to The Foundation qualify for the maximum tax deduction permitted by law. A tax receipt will be promptly issued for eligible contributions. As The Foundation does not provide legal or tax advice, we encourage fundholders to consult with a tax advisor regarding the tax-deductible amount of your gifts.
The Foundation is not responsible for a fundholder’s reporting obligations to the IRS, including establishing the value of assets contributed to a DAF.
Fundholders may not claim an additional charitable deduction for grants made by The Foundation from a donor advised fund.
Questions About a Grant
For questions about a pending grant or a payment an organization has not received, contact Jessica Duffaut, Grants Manager, at jduffaut@jewishfoundationla.org or 323-761-8713. Organizations are also welcome to contact Jessica directly for information about how or when a grant payment was issued.
Need Help With Your Giving?
Clients of The Foundation have access to complimentary philanthropic advisory services. Our team can help you explore organizations and opportunities aligned with your charitable interests.
We’re here for you
Questions about the transition? Our team is here to help — by phone or email, whenever you need us.
Questions?
Sarina Raby
SRaby@jewishfoundationla.org
(323) 761-8731