Fund Structures
Eight ways to give with purpose
Every philanthropic goal is different. ECF offers eight distinct fund structures — from fiscal sponsorship models to investment-driven giving and corporate charitable arms — so your giving vehicle fits the way you actually give.
One platform.
Every structure your clients need.
Most donor-advised fund sponsors offer one or two giving vehicles. ECF sponsors all eight IRS-recognized charitable fund structures under a single 501(c)(3) umbrella — so advisors, family offices, and individual donors never have to work with multiple custodians.
Each structure is fully administered by the ECF back-office team: compliance, accounting, grant disbursement, and annual reporting are all handled on your behalf.
Fund Structures
All eight charitable fund types
Model A
ECF’s comprehensive fiscal sponsorship model. Individuals and organizations run charitable projects under ECF’s 501(c)(3) umbrella with full back-office support — no separate nonprofit required.
- Fiscal Sponsorship
- Comprehensive Model
- No 501(c)(3) Needed
Model C
ECF’s pre-approved fiscal sponsorship model. Grants are awarded from ECF to the project, offering a streamlined path for charitable initiatives with defined scope and objectives.
- Fiscal Sponsorship
- Pre-Approved Model
- Project-Based
Model L
Establish a lasting legacy in honor of a loved one or to carry forward a lifelong mission. Model L funds are structured for enduring impact across generations.
- Legacy & Memorial
- Enduring Impact
- Named Fund
Charitable Events
Purpose-built for galas, golf tournaments, benefit concerts, and other fundraising events. ECF handles the charitable receipting, compliance, and fund disbursement — start to finish.
- Event Fundraising
- Charitable Receipting
- Full Compliance
Focus Funds
Targeted giving vehicles directed toward a specific cause, community, or issue area. Ideal for donors who want their philanthropy concentrated on a clearly defined mission.
- Directed Giving
- Mission-Focused
- Cause-Specific
Corporate Charitable Arms
For companies and brands building a philanthropic presence. ECF provides the 501(c)(3) infrastructure, compliance, and administration behind your corporate giving program.
- Corporate Giving
- Brand Philanthropy
- Full Administration
Donor Directed Investment Accounts
Charitable assets placed in investment accounts directed by the donor. Funds grow tax-free within the 501(c)(3) structure, with grants disbursed according to the donor’s grantmaking schedule.
- Investment-Driven
- Tax-Free Growth
- Donor Directed
Supporting Organizations
A separately organized 501(c)(3) established to support one or more public charities. Offers greater donor influence within a compliant charitable structure than a standard advised fund.
- Structured Support
- Greater Donor Control
- Type I / II / III
Side by Side
Fund comparison at a glance
| Structure | ECF Back-Office | Separate Legal Entity | Donor Controls Grants | Tax-Deductible Gifts | Best For |
|---|---|---|---|---|---|
| Model A Fiscal Sponsorship | ✓ Full | — Operates under ECF | — ECF retains discretion | ✓ 60% AGI (cash) | New initiatives needing full infrastructure |
| Model L LLC Sponsorship | ✓ Full | ✓ Single-member LLC | — ECF is sole member | ✓ | Projects with liability risk or distinct brand identity |
| Model C Indirect Sponsorship | — Project self-managed | ✓ Independent entity | Partial — ECF re-grants | ✓ | Established orgs needing a tax-exempt conduit |
| Supporting Organization Type III | Shared | ✓ Separate 501(c)(3) | ✓ Sets own programs | ✓ Public charity rates | Nonprofits wanting independence + public charity status |
| Focus Funds Field of Action | ✓ ECF manages grantmaking | — | — ECF selects recipients | ✓ IRA QCDs eligible | Donors passionate about a broad cause area |
| Charitable Investment Account | ✓ | — | Advisory — donor recommends | ✓ 60% AGI cash / 30% assets | HNW donors seeking tax efficiency and long-term growth |
| Charitable Events (Coming Soon) | Details coming soon | ||||
| Corporate Charitable Arms (Coming Soon) | Details coming soon | ||||
Fund Selector
Not sure which fund is right? Let's find out.
What best describes your giving goal?
How much donor control matters to you?
What's your approximate initial contribution?
Supporting Organizations
Given your preference for greater control, a Supporting Organization offers the highest degree of donor influence within a compliant charitable framework.
Ready to open your
charitable fund?
Our team will help you select the right structure, complete the application, and have your fund active within 48 hours.