The Nonprofit FAQ

What is a giving circle?

A giving circle can be a one-time event (like a holiday gift pool for a group of people who work together) or a continuing activity of a group with a strong understanding of how the group's activities will be conducted. The gifts made by members of a giving circle may be tax-deductible. Care needs to be taken to be sure that recipient organizations are qualified to receive tax-deductible gifts; there is a discussion of some of these issues in the Nonprofit FAQ at http://www.idealist.org/if/i/en/faq/208-271/332-78 The Forum of the Regional Association of Grantmakers offers information about giving circles at http://www.givingforum.org/s_forum/sec.asp?CID=611&DID=2661 The information provided there includes http://www.givingforum.org/s_forum/doc.asp?CID=1832&DID=5108">Ten Basic Steps to Starting a Giving Circle. —Ed.