What do you value? - Foundation 2016 Booklet

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What doyou value


What you value matters. We make our lives more meaningful by supporting others: our families, friends, and communities. When we invest in our values, our actions shape our world. For many, this path can be found through philanthropy.


BY SE RV I N G OTH E R S, WE CRE ATE A B E T TE R WORLD.

AT THE JEWISH COMMUNITY FOUNDATION,

we bring together like-minded people who are invested in building a better world through the core Jewish values of compassion, justice, and learning. Our years of experience and community history in the East Bay give us a unique ability to provide you and your family with the valuable tools and expertise that make charitable giving thoughtful and creative. Whether you support local Jewish education or global relief efforts, we connect you with the causes that ref lect your values. If you and your family are ready to invest in your values, we would love to hear from you.

Contact us at 510.839.2900 or foundation@jfed.org Learn more at jfed.org/foundation


What do you value ? COMMUNITY

TRADITION

COMPASSION

JUSTICE

INNOVATION

SPIRITUALIT Y

FAMILY

CHOOSE YOUR OWN

holding a meaningful connection to a group of people

expressing concern for others

generating new and creative ideas

honoring your loved ones

I value because

honoring our heritage and values

pursuing what is fair and ethical

connecting to a higher purpose


CH OOSE TH E G I V I N G V E H I CLE TH AT M ATCH E S YOU R PH I L A NTH ROPI C GOA L S .

CHARITABLE GIVING FUNDS We work with you to select the methods of giving that best match your philanthropic goals. Our giving vehicles are tax-advantaged, f lexible, and expertly managed. So every dollar you contribute makes the greatest difference to the causes you value.

As with all public charities, your contributions are tax-deductible. Best of all, we take care of the management, investing, paperwork, and reporting. For more information, see the charitable fund detail card at the back of this book or visit jfed.org/foundation.

Donor Advised Fund

Supporting Foundation

Legacy Fund

Endowment Fund

a charitable giving account with a high degree of flexibility and convenience

a permanent source of funding created by your estate to benefit the causes you value for future generations

a great alternative to a private family foundation, with better tax benefits and fewer constraints

a permanent source of funding for a specific community need, chosen by you


WE I N V E S T YOU R PH I L A NTH ROPI C DOLL A R S FOR G ROW TH .

INVESTMENT MANAGEMENT OUR GOAL IS TO PRESERVE AND GROW

your philanthropic dollars, long into the future. Our diversified, balanced portfolio is invested for long-term growth. The Jewish Community Foundation’s investments are managed by a dedicated investment committee supported by sophisticated investment professionals who specialize in nonprofit portfolios. Our experience and expertise help your philanthropic dollars grow and make a real and measurable difference.


JOIN US. Invest in your values with Foundation.


“The uninterrupted continuation of Jewish life and Israel are values close to our hearts.” —SUSAN AND MOSES LIBITZKY

investing in continuity


“I value partnering with innovative nonprofits to provide infrastructure support.” —FRED ISAAC

investing in innovation


“We believe that imparting a strong Jewish identity is a sacred task of every parent.” —ANNA LEVIN AND LEO HMELNITSKY

investing in education


PO Box 370 Berkeley, CA 94701-0370 jfed.org/foundation 510.839.2900


Donor Advised Fund Invest in your values.

+5k

Establish a fund with a gift of $5,000 or more.

Family and friends can donate to your fund.

Support causes and organizations of your choice.

5k

Administrative fees support our work in the community.

Donor-advised funds are

Funds may be established with

accounts designed to

of cash, stock, real estate, or

tax-smart charitable giving streamline and maximize giving. Funds are invested for long-

term growth. Fund holders can give to almost any charitable organization — Jewish or

secular, local or global. Funds are an excellent vehicle to

further family philanthropy.

a tax-deductible contribution

other property. Contributions

can maximize your year-end tax

benefit, while giving you time to choose your beneficiaries.


CO N T R I B U T I O N S

Additions to the fund are tax-deductible and may be made at any time. Gifts of appreciated assets — such as stock or real estate — are accepted at fair market value and enable donors to avoid capital gains taxes. Fund assets appreciate without tax consequences. Family and friends can make donations to your fund.

GR ANTS

Fund holders can submit grant requests on Foundation’s website. Grants can be made over multiple years, anonymously or with recognition. Foundation professionals are available to provide consultation on grantmaking and fund planning.

A D M I N I S T R AT I O N

Financial statements are provided quarterly, detailing contributions, investments, grants, and expenses. Our online donor portal allows you to view statements, fund balances, contributions, and grant history. We manage all accounting, auditing, government filings, grant disbursements, investment monitoring, and reporting.

A D M I N I S T R AT I V E F E E S

First $500,000 1.10% Next $500,000 1.00% Next $2,000,000 0.75% Next $2,000,000 0.625% Next $5,000,000 0.50% Over $10,000,000 0.40% Example: Assets $75,000 $750,000 $2,000,000

Fees $825 $8,000 $18,000

Total % 1.10% 1.07% 0.90%

Funds are charged investment fees (currently ~0.15%) to cover investment pool management costs.

MEMBERSHIP

As a member of our circle of funders, you will be invited to special events during the year.


Supporting Foundation Create a lasting legacy for you and your family. Support causes and organizations of your choice. Your foundation can be passed on through multiple generations.

Your foundation qualifies as a public charity.

5k

Administrative fees support our work in the community.

A supporting foundation

Your supporting foundation

foundation, but because it

and community members.

functions like a private family is affiliated with The Jewish

Community Foundation, you may receive tax and administrative benefits that would not

be available with a private foundation.

board may include family

Supporting foundations bring families together to explore shared values, charitable investing, and creative grantmaking.


CO N T R I B U T I O N S

Supporting foundations can be established with a contribution of $1 million or more. Contributions are tax-deductible and may be made at any time. Appreciated assets — such as stock or real estate — are accepted at fair market value and enable donors to avoid capital gains taxes. Supporting foundation assets appreciate without tax consequences.

GR ANTS

Supporting foundations can make grants to Jewish and secular charities – locally and globally. Boards can set aside discretionary amounts for individual grantmaking. Foundation professionals are available to provide families with consultation on grant strategy and intergenerational involvement.

A D M I N I S T R AT I O N

Each supporting foundation has its own board of directors composed of family and community members. Your board can set its own investment policy, create grantmaking strategies, and designate family members as future board members. We manage all accounting, grant disbursements, compliance monitoring, financial reporting, and operational support.

A D M I N I S T R AT I V E F E E S

First $500,000 1.10% Next $500,000 1.00% Next $2,000,000 0.75% Next $2,000,000 0.625% Next $5,000,000 0.50% Over $10,000,000 0.40% Example: Assets Fees Total % $1,000,000 $10,500 1.05% $5,000,000 $38,000 0.76% $12,000,000 $71,000 0.59% Supporting foundations will incur various startup and ongoing expenses. Contact Foundation for more details.

MEMBERSHIP

As a member of our circle of funders, you will be invited to special events during the year.


Legacy Fund

Be there for your community’s future.

Support an organization or cause you care about, permanently.

Designate the charitable organizations and causes that you value most.

Establish a fund with a single gift in your will, trust, or retirement plan.

Administrative fees support our work in the community.

5k

A legacy fund is a permanent

without additional legal fees.

the causes that you value most.

receive annual funding, in

source of financial support for A single gift in your will, trust,

retirement plan, or life insurance

policy can leave a lasting legacy.

Later, these beneficiaries will perpetuity. Your values will live on and benefit future generations.

During your lifetime, you can

A legacy fund is a powerful

organizations as your charitable

community about your values

designate causes or nonprofit

beneficiaries and change them as many times as you’d like —

statement to your family and

and your hopes for the future.


CO N T R I B U T I O N S

You can establish a legacy fund with a gift in your will or trust, or with a beneficiary designation in your retirement plan or life insurance. Contributions may reduce estate taxes and/or income taxes incurred by heirs.

BENEFICIARIES You can set up a fund to benefit charitable organizations or broad fields of interest, such as Jewish education or environmental preservation. Legacy funds are invested in Foundation’s diversified investment pool so that annual distributions from the fund can increase over time.

A D M I N I S T R AT I O N

We manage all accounting, investment monitoring, grant disbursements, and reporting. Ongoing oversight ensures that the fund is used as you intend, well into the future.

A D M I N I S T R AT I V E F E E S First $500,000 1.00% Next $500,000 0.75% Next $1,000,000 0.50% Over$2,000,000 0.25% All funds are charged investment fees (currently ~0.15%) to cover investment pool management costs.

MEMBERSHIP As a legacy donor, you will become a member of the East Bay Jewish Legacy Society, and you will be honored for planning a gift to secure the future of our community. Legacy Society members are invited to special events and to add a page to the East Bay Book of Life.


Endowment Fund

Provide enduring support.

+5k

Establish a fund with a gift or bequest of $5,000 or more.

Support an organization or cause you care about, permanently.

Your fund can be a meaningful way to honor or remember a loved one.

Family and friends can donate to your fund.

An endowment fund is a

You can establish an endowment

for a specific community need —

cash, stock, property, or with

permanent source of funding

chosen by you. You can specify a cause, organization, or even

a specific program. Or you can

make the fund available for the

general needs of the community as they evolve.

fund through a current gift of

a legacy gift in your will, trust, or retirement plan. Additional contributions can be made at

any time, including from friends and family.


CO N T R I B U T I O N S

Gifts to endowment funds are tax-deductible. Gifts of appreciated assets — such as stock and real estate — may lower your capital gains liability and, for some donors, may reduce estate tax liability. Fund assets appreciate without tax consequences. Funds of $100,000 or more can be named for yourself or a loved one.

GR ANTS

Endowment funds are invested in Foundation’s diversified investment pool so that annual distributions from the fund can increase over time.

A D M I N I S T R AT I O N

We manage all accounting, grant disbursements, investment monitoring, and reporting. Ongoing oversight ensures that the fund is used as you intend, well into the future.

A D M I N I S T R AT I V E F E E S First $500,000 1.00% Next $500,000 0.75% Next $1,000,000 0.50% Over $2,000,000 0.25% Funds are charged investment fees (currently ~0.15%) to cover investment pool management costs.

MEMBERSHIP

As an endowment fund donor, you will become a member of the East Bay Jewish Legacy Society, and you will be honored for planning a gift to secure the future of our community. Legacy Society members are invited to special events and to add a page to the East Bay Book of Life.


H OW W E M A N AG E O U R I N V E S T M E N T S Through effective investing, we help donors maximize their impact. Foundation funds are invested in a diversified, balanced portfolio that includes best-in-class fund managers who are typically available only to large institutions. Our investment pool is managed by a committee of experienced community leaders dedicated to the stewardship and growth of community resources. Our investment committee is supported by expert consultants specializing in the management of nonprofit portfolios. Our investment goal is to preserve and grow funds available to the community.

A S S E T A L L O C AT I O N P O L I C Y Large cap equity Small (mid) cap equity Developed intl. equity Emerging markets Fixed income Alternatives - Hedge funds - Real assets - Real estate Cash & equivalents

Maximum % 35% 10% 25% 8% 30%

Minimum % 15% 0% 15% 0% 15%

Target % 25% 5% 20% 5% 25%

17% 5% 7.5% 5%

5% 0% 2.5% 0%

12% 3% 4% 1%

We re-balance our investment pool on an ongoing basis.

PERFORMANCE

Our performance has historically exceeded benchmarks over the long term, and has compared favorably with large-city Jewish federations and foundations. Contact Foundation for a copy of our investment policy statement or performance reports.



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