The All Animals Great & Small Community Foundation is the First Community Foundation created to serve and fund Animal Welfare.  Its only focus is to provide money to projects dedicated to improving the plight of animals.  AACF provides for All Animals, whether they are great or small in size, whether they are wild or domestic, whether they are on the land, in the sea, or in the sky.  As a Community Foundation specifically targeting animals, AACF receives donations and then disburses these monies to existing non-profit animal organizations.  This can be done either of two ways: 1) the donor can specify an organization to receive their money or 2) AACF will invite non-profit organizations to submit grant requests to allow for the funding of effective projects. AACF will approve grants for animal non-profit organizations that have a proven track record of achieving positive change.

Less than 1% of all charitable donations are given to the funding of animal causes. This amount is grossly inadequate!  The issues of animal welfare are extensive, urgent and global.  Marine animals are over-fished. Companion animals are routinely abused, abandoned and then euthanized in massive numbers. Wildlife are loosing crucial habitat and some species are poached to extinction.  And farm animals are subject to unthinkable treatment in order to meet the needs of our growing global human population. Unfortunately, all categories of animals face a staggering array of problems and inhumane treatment whose scope and impact continue to grow each day. Animals play a crucial role in the overall health of our planet. It is vital that we, as humans who share this earth with the animals, assume our duty and our responsibility to provide for their protection and preservation.

The All Animals Great & Small Community Foundation provides donors with options that are unavailable elsewhere. As a donor, not only can you decide who will be the recipient animal organization, you can also participate in designing a plan for how much to give, when to give and what your money will be used for.  Or, if you prefer, you may choose to have AACF determine which organization or project will receive funding based on worthy grant requests.  The community foundation model is one of the most effective giving tools for individuals, families, or corporations who desire to support animal protection and conservation.  The AACF strives to meet your charitable objectives, and it assures that your philanthropic wishes are met now, and if you choose, in perpetuity.

Gifts of cash are deductible up to 50% of the donor’s adjusted gross income, with a five-year carryover. This compares to just a 30% deduction when giving cash to a private foundation.

Gifts of appreciated property are deductible up to 30% of the donor’s adjusted gross income (as compared to just 20% in a private foundation) with a five-year carryover for any excess.

Donors receive 100% fair market value charitable deduction for gifts of publicly traded stock, closely held stock, real estate and other long term capital gain property.  This compares to private foundations that restrict appreciated property, such as real estate or closely held stock. These items would be subject to a cost basis calculation.

Donations to the AACF also allow you to manage potential Estate Taxes and avoid taxes on Retirement Accounts.

The concept of “community foundations” was introduced around 1914.  Originally they were created as a collection of charitable funds that served a specific geographic community, primarily funding issues that improved the “community” of people in that particular region.  Today, there are close to 600 community foundations across the US that have $15 billion in combined assets and contribute more than $1 billion to nonprofit organizations every year.

A community foundation acts very much like a mutual fund.  It is made up of a collection of charitable funds that are established by various donors. These funds or  “pools of money” serve the different wishes of the donors. The donor can make contributions for the general benefit of the “community” or they may designate their funds for specific purposes.  Examples of these funds include Discretionary Funds, Donor Advised Funds, Field of Interest Funds, Donor Designated Funds, and others.

Many charitable organizations address one issue. However, the AACF is unique since we have chosen to define our community, not in geographic terms, but rather in terms of one common interest. We serve the entire “community” of animals.  Donors through out the US and the world have the opportunity to improve the conditions of animals everywhere by gifting through AACF.

Our Community Foundation structure combines several important benefits that are unavailable elsewhere.  As a donor concerned about the welfare of animals, you have the benefit of flexibility and ongoing participation when gifting through the All Animals Great & Small Community Foundation.

You can retain decision making power regarding what, when and who to fund.

You can rely on experts to find and fund worthy projects and worthy organizations that strive to “make a positive difference”.

You can join like-minded peers to leverage the impact of your donations.

You can make use of the considerable tax, financial, and administrative advantages that only community foundations provide.

Assets to Contribute

AACF is a Tax Exempt 501 (C) (3) Charitable Organization that offers the highest level of tax benefits for charitable giving.  Donors determine what assets to contribute. Examples include:

• Cash
• Publicly-traded and privately held securities
• Real Estate and personal property
• Bequests
• Charitable Lead Trusts
• Charitable Remainder Trusts
• Life Estates
• Life Insurance
• Charitable Gift Annuities
• Retirement Accounts, IRA’s, Pension Fund accounts
• Pooled Income Fund

You have a number of choices for giving.  Your first choice is to decide whether to give to an existing AACF Fund or to create your own fund with AACF.  The AACF Funds include:

• Discretionary Funds: The donor creates a named fund and entrusts the selection of the most promising and worthy animal welfare programs to the AACF Board of Directors.
• Donor Designated Fund: The donor names one or more specific organizations to receive annual support.
• Field of Interest Funds: The donor identifies a particular area of animal need or geographic focus, leaving the selection of specific organizations to the AACF Board of Directors.

Or, if you decide to create your own fund, you can structure it to best meet your own needs. As an individual, a family, or a business owner, we can design a philanthropic fund that is customized to your interests and charitable giving goals. This fund is inclusive of:

Donor Advised Funds: Enables the donor and other designated by the donor to be actively involved in choosing the specific organizations to receive support from the fund.

You can choose to permanently endow the fund you create, and it can benefit the “animal community”, in your name, for purposes you specify, in perpetuity. Several generations can be involved in the grantmaking decisions, and family members can be named as advisors to the fund. If the original purpose of the fund becomes obsolete, representatives of the fund or the AACF Board of Directors can redirect the fund, assuring that your basic intent will be fulfilled even if circumstances change.

You can choose your level of involvement in the grantmaking process. Some donors want to be active participants in each step of the process, while others designate specific charities or name particular areas of interest to receive grants from their named funds.  Others establish unrestricted funds which all the AACF Board of Directors to select appropriate grant recipients where the need is most critical.

As a Community Foundation, the complexity and costs of a private foundation are avoided.  AACF funds are exempt from all private foundation excise and administrative requirements. Since we manage a number of funds, we can pool investment and administrative resources, while providing full services to each fund at a fraction of the cost of administering each fund separately.  Additionally, we do not have the need for a large staff. The investments held within the AACF funds are managed by professional fund managers and the grants are reviewed and approved by a knowledgeable Board of Directors that represent animal interests.