Designated funds support one or more specific nonprofit organizations your client cares about. Contributions are invested and managed by MMACF, with distributions made to the named organization on a regular basis.

Best for: Clients with a clear organization or cause in mind who want to provide ongoing, professionally stewarded support.

Established by nonprofit organizations themselves, agency funds allow nonprofits to build long-term financial reserves through the Foundation. Advisors working with nonprofit clients or board members may find these especially relevant.

Best for: Nonprofit organizations seeking to build permanent or reserve funding.

Scholarship funds allow clients to support students in Marinette and Menominee Counties pursuing post-secondary education. Donors may establish criteria based on school, field of study, financial need, or other meaningful factors.

Best for: Clients who want to invest in educational opportunity and support local students.

Field of interest funds allow clients to direct their giving toward a broad area of community need — such as health, the arts, youth development, or the environment — without designating a specific organization. MMACF awards grants to programs that align with the fund's focus as community needs evolve.

Best for: Clients who want flexibility within a cause area and trust MMACF to identify the strongest opportunities.

Donor advised funds give clients an active role in their ongoing philanthropy. A client makes a gift to establish the fund, receives an immediate tax deduction, and then recommends grants to qualified organizations over time — keeping the family engaged in giving for years to come.

Best for: Clients who want an active, ongoing role in their charitable giving and the ability to involve family members.

Unrestricted gifts provide the greatest flexibility, allowing MMACF to direct resources where community need is greatest. These funds are ideal for clients who trust the Foundation's judgment and want to maximize broad community benefit.

Best for: Clients who want to support the community as a whole and respond to emerging and unmet needs.

Cash contributions to MMACF are generally deductible up to 60% of the donor's adjusted gross income (AGI) for federal income tax purposes. Unused deductions may be carried forward for up to five additional tax years.

Gifts of long-term appreciated securities — such as stocks, bonds, or mutual fund shares — allow donors to avoid capital gains tax on the appreciation while receiving a charitable deduction for the full fair market value of the asset at the time of the gift. This is often one of the most tax-efficient ways for clients to give.

Clients age 70½ or older may make a Qualified Charitable Distribution (QCD) directly from their IRA to a qualifying charitable organization. QCDs can count toward required minimum distributions (RMDs) and are excluded from taxable income, up to the annual IRS limit. Note: QCDs cannot be made to donor advised funds.

MMACF may accept gifts of real estate, closely held business interests, and other non-cash assets on a case-by-case basis. These gifts can offer significant tax advantages depending on the asset type and holding period. Please contact our team to discuss a specific situation before recommending this option to a client.

Note: Please contact our team before recommending this option to a client. Early conversations help ensure the property meets our gift acceptance criteria and that the transaction is structured appropriately.

Charitable bequests and other planned gifts — including beneficiary designations, charitable remainder trusts, and charitable lead trusts — may reduce the taxable value of a client's estate. These gifts allow clients to reflect their values through their estate plan while potentially benefiting heirs through reduced estate tax exposure.