| Course | CSR 5013 Corporate Social Responsibility: Maximizing Resources |
|---|---|
| Module | Module 3 |
| Paper type | Donor-advised fund and major gift plan |
| Length | 1,170 words, about 4 pages plus title and reference pages |
| Format | APA 7 student paper |
| School | American College of Education |
| Program | M.S. in Organizational Leadership |
| Updated | October 2026 |
Free sample paper for CSR 5013 Module 3
Money Already Set Aside for Charity: Courting Donor-Advised Funds and Larger Givers for a Culinary Training Charity in Idaho
Student Name
American College of Education
CSR5013: Corporate Social Responsibility: Maximizing Resources
Module 3 Assignment
Instructor Name
May 30, 2028
Introduction
The kitchen training program at the heart of this course's case needs about $1.05 million more in contributed income each year to grow from 118 to 200 trainees. The fundraising strategy in the previous paper relies mostly on many smaller gifts. Two sources can speed it up: donor-advised funds, which hold large sums that donors have already committed to charity, and major gifts from individuals who can give $10,000 or more. This paper explains how donor-advised funds work, examines what research says about their grants, finds the organization's current DAF donors and builds a plan to identify, cultivate and steward major donors.
How Donor-Advised Funds Work
A donor-advised fund is an account held by a sponsoring charity, such as a community foundation or a charitable arm of an investment firm. Donors take a tax deduction when they contribute cash, stock or other assets, the sponsor legally owns the assets and donors then recommend grants to eligible charities over time (Internal Revenue Service, 2025). The sponsor reviews each recommendation before paying the grant. Because donors have already received their deduction, a DAF grant involves no new tax benefit; the donor's decision is only where and when the money goes.
Why DAFs Matter Now
Donor-advised funds have become one of the largest channels of American giving. The National Philanthropic Trust (2024) reported that DAFs held more than $250 billion in charitable assets in 2023 and made about $55 billion in grants that year. For a mid-sized nonprofit, this means a growing share of gifts from its most generous supporters may arrive as DAF grants rather than personal checks. It also means a large pool of money already committed to charity is waiting to be granted, which a well-prepared organization can compete for.
What the Evidence Says
Debate over DAFs centers on whether money sits in them too long. Andreoni (2018) reviewed the economics of DAFs and noted that they allow donors to separate the timing of their tax deduction from the timing of their charitable decisions, which may encourage giving but also lets assets accumulate without a payout requirement for individual accounts. Heist and Vance-McMullen (2019) found that DAF grants were more stable than other giving during recessions, as donors continued to recommend grants from assets already set aside. For a job training program whose clients need help most in downturns, that stability is a reason to cultivate DAF donors deliberately.
Finding the Organization's DAF Donors
A review of last year's gift records found 37 gifts from DAF sponsors, totaling $118,000, or 29 percent of individual giving, although they came from only 3 percent of donors. Because the sponsor appears as the payer, some of these donors had never been thanked personally, and nine were not even identified by name. The plan begins by matching DAF grants to donors through the grant letters, thanking each donor directly and recording the sponsor in the donor database so future appeals can include DAF-specific options.
Making DAF Giving Easy
Several low-cost changes will help. The donation page will add a DAF option with the organization's legal name, tax identification number and address, so donors can recommend grants in a few clicks through their sponsor's system. Year-end appeals will mention DAFs explicitly, since many donors recommend grants in November and December. The development director will meet with the Idaho Community Foundation and two local wealth management offices that sponsor DAFs to introduce the program and its outcomes. Pledges paid from a DAF will be accepted with care, because some sponsors restrict grants that fulfill a legally binding pledge.
Defining Major Gifts and Gift Levels
For an organization of this size, the plan defines a major gift as $10,000 or more in a year. Gift levels are tied to program costs so donors can see what their gift accomplishes: $10,000 funds a trainee's full program, including wages, $25,000 funds a guest chef series for a year and $75,000 funds an evening cohort of twelve trainees. The plan seeks 25 major gifts a year by the third year, averaging about $18,000, or $450,000 in total, which would supply a large share of the strategy's growth.
Building the Prospect Portfolio
The development director will build a portfolio of 60 prospects from four sources: the four dozen supporters whose gifts reached four figures last year, the 37 DAF donors, board members' contacts and owners of businesses that hire graduates. Prospects are rated by capacity, using public information such as giving records to other charities and business ownership, and by connection to the mission. Those with high capacity and strong connection come first. A portfolio of about 60 prospects is a common workload for one full-time major gift officer, and here it will be shared by the development director and the executive director.
The Cultivation Cycle
Major gifts follow a cycle of identification, cultivation, solicitation and stewardship. Cultivation will center on experiences that show the work: a lunch prepared by trainees, a graduation ceremony or a visit to an employer who hires graduates. Bekkers and Wiepking (2011) found that solicitation is one of the strongest predictors of giving, and that donors respond to evidence their gifts make a difference. The plan therefore sets a target of three meaningful contacts before each ask, an ask for a specific gift tied to a gift level and a proposal that includes the program's outcome data.
Stewardship
Stewardship keeps major donors giving. Each major donor will receive a personal report on the trainees their gift supported, an invitation to the graduation of that cohort and a call from the executive director during the year with no request attached. Sargeant (2001) found that donors who feel informed and appreciated are more loyal. The target is that 75 percent of major donors renew the following year, which would make the major gift program grow steadily rather than restart each year.
Ethics of the Ask
Major gift work raises ethical questions the plan addresses directly. Trainee stories will be shared only with written consent, and trainees can decline without any effect on their program. Gifts will not buy influence over who is admitted or how the program is run. Donors' financial information gathered in prospect research will be limited to public sources and kept confidential. And the organization will not encourage donors to give beyond their means or pressure older donors. These standards protect the trainees, the donors and the organization's reputation.
Conclusion
Donor-advised funds and major gifts can supply a large share of the $1.05 million Treasure Valley Kitchen Works needs. DAFs hold large sums already committed to charity and have proven stable in downturns, and 37 of the organization's donors already use them. The plan identifies and thanks DAF donors, makes DAF giving easy, defines gift levels tied to program costs, builds a 60-prospect portfolio, runs a cultivation and stewardship cycle and sets ethical limits. The next paper turns to partnerships and stakeholder engagement.
References
Andreoni, J. (2018). The benefits and costs of donor-advised funds. Tax Policy and the Economy, 32, 1-44. https://doi.org/10.1086/697137
Bekkers, R., & Wiepking, P. (2011). A literature review of empirical studies of philanthropy: Eight mechanisms that drive charitable giving. Nonprofit and Voluntary Sector Quarterly, 40(5), 924-973. https://doi.org/10.1177/0899764010380927
Heist, H. D., & Vance-McMullen, D. (2019). Understanding donor-advised funds: How grants flow during recessions. Nonprofit and Voluntary Sector Quarterly, 48(5), 1066-1093. https://doi.org/10.1177/0899764019856118
Internal Revenue Service. (2025). Donor-advised funds. https://www.irs.gov/charities-non-profits/charitable-organizations/donor-advised-funds
National Philanthropic Trust. (2024). The 2024 DAF report. https://www.nptrust.org/reports/daf-report/
Sargeant, A. (2001). Relationship fundraising: How to keep donors loyal. Nonprofit Management and Leadership, 12(2), 177-192. https://doi.org/10.1002/nml.12204
What the CSR 5013 Module 3 instructions ask for
The third CSR 5013 paper usually examines donor-advised funds and major gifts. Expect to explain how DAFs work and why they matter, using current data and research, and to plan how your organization will attract DAF grants. Most prompts also ask for a major gift approach: how prospects are identified and rated, how they are cultivated, how and for what they are asked and how they are thanked and kept. Tie gift levels to what the organization actually does, include ethical considerations and connect the plan to the earlier fundraising strategy. Cite the IRS, sector reports and research in APA 7, and keep donor details confidential. Describe how DAF gifts will be identified in your records.
Inside the CSR 5013 Module 3 example
The sample explains the DAF vehicle, then reports the scale of DAF giving and weighs Andreoni's review against evidence that DAF grants hold steady in recessions. A gift record review finds 37 DAF gifts worth 29 percent of individual giving, some never thanked. Practical steps make DAF giving easy. Major gifts are defined at $10,000 with levels tied to program costs, a 60-prospect portfolio is built and rated, a cultivation cycle with three contacts before each ask is set and stewardship aims for 75 percent renewal. An ethics section on consent, influence and donor privacy closes the plan before a brief conclusion. Figures from the gift review ground the plan in the organization's own data.
Reading the CSR 5013 Module 3 rubric
Major gift and DAF papers are judged on accuracy, planning and ethics. Instructors look for a correct explanation of donor-advised funds, use of current data and research, a clear process for identifying, cultivating, asking and stewarding major donors and gift levels linked to the mission. Strong papers weigh criticism of DAFs, use the organization's own gift records and address ethical issues such as consent and donor privacy. Papers that misstate DAF rules, describe major gifts in general terms only or skip stewardship tend to score lower. APA 7 citation of IRS guidance and sector data is expected. Specific targets, such as renewal rates, show the plan can be measured. Graders often credit plans that thank DAF donors directly.
Common CSR 5013 Module 3 mistakes, and how to avoid them
Donor-advised funds confuse many students, and major gift work can seem abstract without a real portfolio. We can help you explain DAFs accurately, find relevant data and research and design a prospect portfolio, cultivation cycle and gift levels for your organization. Forward your prompt and any giving figures, or ask for a composite nonprofit, and we will write a plan that includes ethics and stewardship. Health charities, schools, arts groups and community foundations all fit. Plans are typically ready in about two days, with gift levels laid out in a table. A sample major gift proposal letter can be added on request. Your gift records, anonymized, can anchor the plan.
Write yours, or have the desk draft it
This paper is an original model document written by our desk, not a submitted student paper and not an official American College of Education document. Read it for the moves, then write your own to the instructions in your classroom. If you want one built to your exact prompt and rubric, the first custom sample is free and arrives in 24 to 48 hours.
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CSR 5013 Module 3 questions, answered
What does CSR5013 Module 3 usually ask for?
Module 3 of CSR5013 usually turns to donor-advised funds and major gifts, asking how an organization can attract and keep larger donors.
How does a donor-advised fund work?
A donor gives assets to a sponsoring charity, takes a tax deduction and later recommends grants to other charities, which the sponsor reviews and pays.
Why do critics worry about DAFs?
Individual DAF accounts have no required payout, so money can sit for years before reaching working charities.
Where can I find a free CSR 5013 Module 3 sample paper?
This page has one: a donor-advised fund and major gift plan for a Boise job training nonprofit with gift levels, a 60-prospect portfolio and ethics.
What counts as a major gift?
It depends on the organization's size; a mid-sized nonprofit might set the line at $10,000, while a university might set it far higher.