Conduit Gift

A nondeductible transfer of funds to a charity that is not intended to benefit the charity, and over which the charity does not have adequate discretion and control. Also, a transfer that has not been made to a charity in a deductible form because the recipient charity’s function is as an agent for a particular noncharitable recipient. Also called a pass-through or earmarked gift.


This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.

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