Claudia Campazzo Spotlight

“The garden allows me to express my love of the natural world and its endless variety. I have a deep appreciation for its rich history and enduring traditions.” Art and nature go together like the moon and stars. For millions of years, the delicate texture of a rose petal, the flight of a butterfly, or […]

Mindy Green Spotlight

“My students loved everything about the trip. They were a hundred percent engaged the entire time.” Education is a cornerstone of Marin Art and Garden Center, and when opportunities arise to collaborate with Marin County schools in an effort to give students more exposure to the natural world, the results are astounding. Mindy Green is […]

Josie Iselin Spotlight

The wonder invoked by Marin Art and Garden Center’s spectacular gardens expanded visitors’ curiosity and enthusiasm for learning about another flora—the flora of the ocean.

Sherrill Miller Spotlight

“My sister’s aunt was one of the first people to have her wedding celebration at Marin Art and Garden Center. She arranged it with Caroline Livermore herself.”  One of the most extraordinary aspects of Marin Art and Garden Center is the way it simultaneously honors the past, embraces the present, and envisions the future. People […]

Lisa Raffel Spotlight

The peace and beauty of the space is exceptional, and I believe it’s healing for people from a variety of backgrounds; not just nature or garden enthusiasts.

Dave Egan Spotlight

We both felt that this site was irreplaceable; an oasis of incredible beauty at our doorstep.

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