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Perfect for the donor who is considering establishing a private foundation or has more advanced philanthropic interests.  Supporting Organizations (SOs), also known as Supporting Foundations, are a philanthropic vehicle created under the umbrella of existing public charity or charities such as the National Philanthropic Trust.  An SO is a public charity that must be closely tied to at least one other public charity.

The Perfect Alternative to a Private Foundation
SOs offer similar benefits as a private foundation but often for a much lower cost and with substantially superior tax benefits. A Supporting Organization structure allows for:

• Its own board of trustees
• Its own investment and grant decisions
• Its own designation as a public charity.
• Donors to deduct gifts of appreciated assets at their full fair market value, among other tax advantages.

Supporting Organizations Are Ideal for:

• Donors who own stock of a closely-held business.
• Donors who wish to minimize all the administrative burdens and expenses of managing a private foundation or other vehicle.
• Donors whose grant making is statewide, regional, national or international in scope.
• Donors who want to focus on their philanthropy and not on paperwork.
• Donors who may want more flexibility in their investment options.
• Donors who want help in learning or better understanding the philanthropic granting and gifting options and resources.

All the Benefits, None of the Burdens
A supporting organization offers individuals and their families the opportunity to:

• Select their own name, identity, mission and governing structure.
• Participate in deciding how the charitable assets, are invested - including separate investment strategies.
• Participate directly in selecting grant recipients.
• Maintain traditions of giving and wise stewardship with future generations.
• Receive maximum tax benefits not available to private foundations.
• Avoid excise taxes.
• Establish a family legacy that can continue in perpetuity.
• Avoid administrative burdens inherent with a private foundation.

Find Out More About Our Supporting Organization Services
The minimum for creating a Supporting Organization is $10 million. For more information about working with NPT to form a Supporting Organization either download our Supporting Organization brochure or contact Andrew W. Hastings, Vice President, toll-free at 1-888-878-7900.