Giving Options    Charitable giving offers many different donor options. Donors may make contributions using both public and private foundations.  The Community Foundation of Greater Rochester was founded on the premise that contributions both large and small would have greater benefit to the community if they were joined.   Private Foundations Historically, charitable giving was something in which only the wealthy few could be involved and the only way to accomplish significant charitable giving was to establish a private foundation. Today, some donors may still find this their best option, but the tax benefits of gifts to a private foundation are more limited because a private foundation does not qualify as a public charity. Also establishing and maintaining a private foundation is time consuming and can be costly. After the original donor’s death, the private foundation passes to heirs who may not share the donor's charitable vision.    Community Foundation of Greater Rochester Establishing a charitable fund within the Community Foundation provides another giving option. The Community Foundation offers the maximum tax advantages of a public charity and the opportunity for the donor to be involved and recognized. The Community Foundation can serve as your “charitable checkbook” for those who contribute to multiple organizations. The Foundation makes all of the distributions while you write one check or make one contribution. Giving through the Community Foundation is easy, flexible and rewarding.