Meghan Ray Joins the HAC

Earlier this fall, we were delighted to welcome Meghan Ray to Marin Art and Garden Center’s Horticultural Advisory Committee. She is currently the Garden Manager at Blake Garden in the East Bay. Meghan’s urban childhood in New York City inspired her passion for horticulture. She has spent her career in public gardens, first at the […]

Love Them and Leave Them

Leaf Love: ‘Lazy’ Gardening for a More Robust Ecosystem By Kate Small Gardener at Marin Art and Garden Center As the seasons turn and fall fades to winter, we are surrounded once again by magnificent, multi-hued foliage. Varied shades of scarlet, amber, and bronze brighten the shortening days. Many deciduous trees have already shed their […]

Leading the Season of Giving

President of the Board of Trustees Diane Doodha, and philanthropist Phoebe Cowles Thanks to the generosity of philanthropist Phoebe Cowles, the Marin Art and Garden Center has a new look. Last month, Marin Art and Garden Center installed a new sign at its entry on Sir Francis Drake Boulevard in Ross, featuring its new logo and […]

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