Comparison to Other Charitable Options

The Cape Cod Foundation vs. Private Foundations and Commercially Sponsored Gift Funds

	The Cape Cod Foundation	Private Foundation	Commercially Sponsored Gift Funds
Initial Contribution	$10,000	$5 million to be cost effective	$10,000+
Start Up Costs	None	Legal and accounting fees	None
Annual Fees Admin. & Investment	1%-1.62%	On-going legal and accounting fees	1%-1.75%+

Income Tax Deductions

Appreciated Property-- Publicly Traded Stocks	Fair market value	Fair market value	Fair market value
Other Property value	Fair market	Cost basis	Fair market value
Cash Gift Limitation (adjusted gross income)	50%	30%	50%
Appreciated Property Limitation (adjusted gross income)	30%	20%	30%
Carry Over Available	Yes	Yes	Yes

Operations

Pay-out requirement	None	Yes	None
Excise tax on investment income	None	Yes	None
Restrictions on scholarship grants	None	Yes	None
Grantmaking Consultation	Yes -- no additional fees	Must hire staff or consultant	None
Informational sessions on charitable organizations and issues	Yes -- no additional fees	Must hire staff or consultant	None
Research and evaluation on charitable organizations and programs	Yes -- no additional fees	Must hire staff or consultant	None
Anonymity	Yes -- full anonymity if desired	Substantial contributor's name must be available	Yes
Full range of Planned Giving Opportunities	Yes	Additional legal fees	Some