We gratefully acknowledge the following donors in 2025:

Jennifer and Christopher Ames
Pei Ja Anderson
Maureen Bennett
Bill & Dorinda Bishop
Cecile Bodington
Kendra Bolt and Karl Reichstetter
Jane Brand
Craig & Nancy Branigan
Antoinette Brennan
Sally Buehler
Lauren Burt
Michael Cunningham
Edith & William Dagley
Michael & Dudley Del Balso
Margaret Dill
Brad Ellis
Kathleen Faircloth
Hilary & Tyler Foster
Ashley & Mat Frazer

Tom & Barbara Watt Gaffney
Thomas & Sandy Guldman
Anthony Hooker
Monika Jackson
Sarah King
Jeff & Phyllis Koblick
Glenn Koorhan
Ruth Krueger & Kevin Buckholtz
Nita Krygier
Marguerite Leoni
Robert & Candy MacNaughton
Tina Mehan
Henry & Lynn Moody
Dennis & Zara Muren
Marty Murphy
Susie Murray
Lit Nelson

Richard Norman
Cynthia Nowicki Moore
Erin Odisio Jones
Daniel & Susan Ohlson
Denise Olson
Clyde & Janet Ostler
Thomas & Susan Reinhart
Catherine Rosekrans
Mary Jane Ryan
Suzi & Brian Salmen
Jodie Silberman & Donna Isralsky
Emily Morris & Javier Soltero
Anita Sparks
Susan Stern
Ali & Matt Stillman
David & Sarah Swain
Richard Thalheimer
Brittney Timmins
Constance Treadwell

Foundation and Corporate Donors:

Bank of Marin
Marin Magazine
Tricoastal Foundation
Paramount

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