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Donor Advised Funds versus charitable foundations - what family offices need to know about the rise of strategic giving vehicles
The International Family Offices Journal
Vol. 10 - Iss. 2 pp. 34–39
Dec 2025
Donor Advised Funds (DAFs) are growing rapidly worldwide as families and businesses seek efficient, cross-border giving solutions. In the UK, DAF assets reached ?3.66 billion in 2023?24, with grantmaking up 20% to ?2.14 billion, signaling their evolution into active, high-impact vehicles. This trend reflects a shift toward strategic philanthropy amid declining public and corporate giving. With trillions set to transfer between generations, structured vehicles like DAFs and Collective Funds enable donors to create and enjoy their legacy now. This article examines motivations, giving options, and mechanisms to help advisers guide clients toward effective, sustainable philanthropy.