Spring Greens

These early spring days are ideal for growing leafy green crops, which thrive in our Edible Garden. We’ve had to do more watering this year since rainfall has been below average, but the tender lettuces, hardier kales, and leafier herbs are all flourishing this time of year. We have harvested broccoli, lettuce greens, arugula, and […]

Pear Tree Grafting

In the latest news from the Mission pear tree, scions were taken from our historic specimen by Tom Untermann, owner of the West End Nursery, and grafted onto saplings that will, with luck, allow our tree’s heritage to flourish through several new trees, including one at the Mission San Rafael Archangel. We’re very grateful to […]

Owls are at Home

When you think of lovebirds, owls may not come to mind; spend a little time watching the MAGC owl cam, though, and you’ll get a whole new view of romance. In partnership with the Hungry Owl Project, now a division of WildCare, we host an owl box on the grounds that has a live video […]

IRS Guidelines for Gifts from Donor Advised Funds to Support MAGC Events

Thank you for your interest in giving to the Marin Art & Garden Center events from your Donor Advised Fund (DAF) or Family Foundation.

We sincerely appreciate your generosity and support!

To ensure your gift follows the current IRS guidelines for DAF/Family Foundation support of an event, we would like to share the below guidelines with you.

  • Raffle tickets, tickets to galas and other special events, auction items, and benefits conferred in connection with a DAF/foundation grant are not permitted.
    • IRS has specifically ruled that fair market value associated with fundraising events cannot be separated, a practice known as “bifurcation.”
      • For example, with Edible Garden, if the price of the ticket is $200 and the FMV fair market value (non-tax-deductible amount) is designated to be $50, the donor must pay from sources other than her DAF/foundation for the full value of the ticket ($200) and not just for the non-tax-deductible amount ($50).
    • We recommend you confer with your financial advisor to confirm if any of these examples of how donors may still use their DAF to support an event would work for you:
      • A donor could sponsor the event, and not attend, and pay fully out of the DAF/foundation.
      • A donor could sponsor the event using DAF/foundation funds and attend by purchasing an individual ticket through non-DAF/foundation funds.
      • A donor could sponsor the event, join the event as a guest of another donor/table guest, and pay fully out of the DAF/foundation.
      • A donor could sponsor the event and host the afforded number of people at their chosen level as long as they pay for the seats at the lowest ticket price ($200 for Edible Garden) outside of their DAF.
        • As an example, a $1,500 sponsor that covers 2 guests, could pay for their sponsorship with $400 from a different source of funds, and then give an additional gift of $1,100 out of their DAF.


Please email Tod Thorpe, Director of Development at tod.thorpe@maringarden.org to discuss your gift to Marin Art and Garden Center