Smart global giving

CAF AMERICAN DONOR FUND

Tax-effective giving for dual UK and US taxpayers.

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HAVE AN AMERICAN DONOR FUND ACCOUNT WITH US?

We've made it easier than ever to manage your fund. Register for an online account today.

WHAT WE OFFER

If you are an individual paying tax in the UK and US and you're looking for a smart, tax-effective way to achieve greater impact with your philanthropy, we can help.

Through our CAF American Donor Fund* you can:

  • Claim UK tax relief (at 40% or 45% rates of tax) and get a tax deduction in the US.
  • Claim Gift Aid in the UK, increasing the value of your donation by 25%.
  • Make gifts from the Fund to charitable organisations around the world.**
  • Distribute your money by making single or regular donations to the Fund, or by opening a Donor Advised Account (£5,000 minimum) or a Donor Advised Trust (£100,000 minimum) which allows donations to charities from the income and capital of an invested fund.

This Fund is specifically set up to meet the needs of those who pay tax in both the UK and US. Download the CAF American Donor Fund guide, current fees and Terms and conditions.

BENEFITS

Growth

Top up your Fund

You can donate to the Fund in a variety of ways including cash, property, shares or other assets.

Growth

Invest your Fund

You can ask us to invest your Fund so it has the potential to grow and achieve even more social impact.

Growth

Donate from your Fund

Our team handles the administration so you can focus on supporting the charities you care about.

Mark Greer

Senior Manager

Mark Greer is Senior Manager at the CAF American Donor Fund, working closely with our dual UK and US taxpayer clients to maximise the impact of their philanthropy. Please get in touch to discuss getting started with the CAF American Donor Fund.   

Mark Greer
Senior Manager, CAF American Donor Fund

T: +44 3000 123 150
E: mgreer@cafonline.org

FREQUENTLY ASKED QUESTIONS

  • What happens to my CAF American Donor Fund if I should die?

    We strongly recommend that you complete a Letter of Wishes for your fund – this will allow you to tell us how you would like your fund distributed after your death.

    If you have elected to open a Premier Donor Advised Fund, you can appoint successors to continue your philanthropy after your lifetime. We also suggest that you complete a Letter of Wishes in the event that any appointed successors are no longer appropriate.

    Both Letter of Wishes and Appointment of Successors forms are available on request.

  • How does it work?
    • You make a donation into your CAF American Donor Fund and we send you receipts for UK and US tax purposes.
    • We reclaim the basic rate of UK income tax under the Gift Aid scheme and add it to your account.
    • You claim back the difference between the basic and higher rates in your self assessment to HMRC.
    • You submit the receipt for your donation to the IRS when you file your US tax return.
    • You tell us which charities you would like to support and, subject to them meeting all the criteria, we will pass on your donation.
  • How do I open an account?

    Let us know when you are ready to open your account and we will send you the necessary forms to complete. You can contact us at cadf@cafonline.org or by calling 03000 123 150.

  • How can I fund it?

    There are a number of ways that you can fund your CAF American Donor Fund:

    • Cash (all major currencies, UK on and offshore).
    • Appreciated stock (UK on and offshore).
    • UK Payroll Giving Scheme.
    • By arrangement, we can also accept gifts of more complex assets including carried interest, interests in LLCs, art, antiques and property.
  • What is the minimum amount I can open a fund with?

    The CAF American Donor Fund can be opened with as little as £5,000**. If you would prefer the Premier Donor Advised Fund option, the minimum balance is £50,000**.

    (**or the USD equivalent).
  • What fees are associated with my fund?

    You can see all the fees associated with your CAF American Donor Fund here.

  • How do I make donations from my fund?

    When you are ready to make a donation from your fund, fill in a Grant Request Form and send it to us at cadf@cafonline.org.

    • You can make donations, big or small, whenever you choose.
    • Donations can be made worldwide, providing that the organisation operates in a way that would be recognised as charitable under UK and US law.
  • Can I donate anonymously?

    Yes – simply let us know that you would prefer us not to share your information.

  • Can my company match my donation?

    Yes, company match payments can be applied to your fund – check your company policy on matching donations.

  • Are there any restrictions on what my donation is used for?

    You are not able to recommend a grant with the intention of fulfilling a legally binding pledge or where you receive more than an incidental benefit in return (for example, school or membership fees, subscriptions, goods or services). You are also unable to fund political parties or candidates.

  • Which countries can I make donations to?

    You can donate to charities worldwide. Let us know which charities you would like to support and we will confirm that they are eligible to receive your gift.

  • How do I claim tax relief?

    Whenever you top up your CAF American Donor Fund, we will send you two receipts. One receipt should be submitted to HMRC with your annual self assessment forms. The other should be submitted to the IRS with your US tax return.

    Whilst it is our intention to provide you with innovative tax effective services to support your philanthropy goals, we are unable to give you tax advice. You should always consult a tax advisor for accurate advice on your tax planning.

  • What is Gift Aid?

    Gift Aid is a UK tax relief scheme designed to benefit charities and individuals making donations. Charities are able to reclaim the basic rate of income tax on donations that they have received, while higher rate tax payers can claim back the difference between the rates. You can find out more about the scheme here.

  • Can my family be involved in my CAF American Donor Fund?

    Yes – simply complete an Additional Signatory Form for each person that you would like to be able to recommend grants from your fund. They will not be able to make changes to the fund, appoint other signatories or successors.

  • Who can use the CAF American Donor Fund?

    The CAF American Donor Fund is designed for individuals or companies that pay tax in the USA and UK. The CAF American Donor Fund is perfect for you if:

    • You are UK domiciled and resident/USA dual registered.
    • UK non-domiciled and resident/USA dual registered.
    • UK non-domiciled and non-resident/USA dual registered.
    • A UK partner in a USA based LLP.

    If you only pay tax in the UK, you might like to consider our CAF Charitable Trust instead. If you only pay tax in the USA, you might like to consider using CAF America instead.

  • What is the CAF American Donor Fund?

    The CAF American Donor Fund* is a smart, tax-effective way for dual taxpayers to give to charity. If you file tax returns in both the UK and the USA, the CAF American Donor Fund allows you to achieve greater impact with your philanthropy by helping you to claim the maximum reliefs available in both countries.


    *The CAF American Donor Fund is the trading name of Southampton Row Trust Ltd, a UK-based charitable company registered with the Charity Commission in England and Wales (Registered company number 3900842. Registered charity number 1079020). Southampton Row Trust Ltd is wholly owned by CAF America, a US 501 (c)(3) public charity. CAF America Employer Identification Number (EIN) 43-1634280.

CADF, CAFADF, cafadf, cadf

Want to know more?

CONTACT US

Contact our team to find out more about making the most of your dual taxpayer status to support your favourite causes.

Complete an enquiry form

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IMPORTANT LEGAL INFORMATION

*The CAF American Donor Fund is the trading name of Southampton Row Trust Ltd, a UK-based charitable company registered with the Charity Commission in England and Wales. Southampton Row Trust Ltd is wholly owned by CAF America, a US 501 (c)(3) public charity. CAF America Employer Identification Number (EIN) 43-1634280.

Registered company number 3900842.
Registered charity number 1079020.

**Make gifts from the CAF American Donor Fund to charitable organisations around the world, provided these are of good repute and either are already recognised or are capable of being recognised as charitable under UK and US law.

Telephone lines are open Monday to Friday, 9am to 5pm (excluding bank holidays).