to the SDRF
Donors can support the SDRF through gifts of checks, wires, securities, mutual funds,
and IRA distributions totaling at least $5,000. (Hedge fund, restricted stock, and private
equity gifts are also accepted and may require higher minimums.)
IRA owners age 70½ and older may satisfy their IRA’s Required Minimum Distribution
(RMD) by contributing IRA assets directly to a charity. When the charitable rollover
provision is in effect, these contributions, up to $100,000 per year, will not count as
income and can be transferred to charities tax-free. (The SDRF qualiﬁes as a recipient
for these tax-free transfers because it is a ﬁeld-of-interest fund, not a donor-advised fund.)
When the provision is not in effect (or for donors younger than 70½), charitable gifts may
still be made from an IRA—but they are reported as taxable income and the gift to charity
is eligible for a tax deduction, just as if the donor had gifted cash. Potential donors should
check current IRS guidelines and consult their IRA account provider before making
distributions directly to charities.
To donate, complete the Contribute to the Sustainable Disaster-Relief Fund form.
from the SDRF
Communities affected by natural disasters, such as hurricanes, ﬁre, or tornadoes, need ﬁnancial support for months
and years following a tragedy, long after media coverage has waned. The Sustainable Disaster-Relief Fund (SDRF) is a
ﬁeld-of-interest fund that offers Vanguard Charitable donors the collective ability to support recovery efforts and provide
enduring assistance to areas impacted by a major disaster.
* The SDRF does not accept recommendations for grant recipients from donors or charities.
© 2017 Vanguard Charitable Endowment Program. All rights reserved. VSDRF 112017
For more information, visit vanguardcharitable.org/SDRF
Grants made from the SDRF are researched by staff and approved each year by Vanguard
Charitable’s board of trustees.* At least 5% of the fund is granted annually to support
Past recipients have included Save the Children’s U.S. Emergencies Fund, Architecture
for Humanity’s National Resilience Program, United Way organizations in disaster-afﬂicted
areas of the United States, and Cooperative for Assistance and Relief Everywhere.