Winter Around the Grounds

As fortunate as we are to have mild winters here in the Bay Area, things do quiet down in the gardens between December and March. Bare branches are revealed as the oaks lose their leaves, and the brown fronds on our stately Dawn Redwood often lead to worried inquiries as to its health. Never fear, […]

Artists in Residence at the Garden School

The preschool on the MAGC grounds makes the most of the 11 acres here. You’ve probably seen the children doing their best to walk in a nice straight line on their way to visit some corner of the gardens. Last year the school held its first-ever exhibition of student art, turning our multi-purpose room into […]

A Bumper Crop of Apples Turns to Cider

The apple tree growing on the patio near the Livermore Pavilion has been here since before anyone can recall, providing shade in the summer and a crop of fruit in the autumn. In the past several years, the harvest has very meager, and the tree itself seemed to be struggling. After a vigorous pruning with help […]

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 to discuss your gift to Marin Art and Garden Center