Frank and Sue Guarino’s charitable giving used to consist of a few large gifts and many smaller ones. “Keeping track of these every year was always a challenge,” said Sue.  “We knew that as we moved into retirement, we would need to better plan for our charitable giving. During our estate planning process, we realized the benefit of minimizing details in our will and established two distinct Donor Advised Funds. One is for contributions during our lifetime. When we die, part of our estate will pass into this fund for the charities we have designated. We appreciate having one place to easily track and disburse charitable contributions, having an income tax deduction without requiring the distribution of funds immediately and our investments are growing because the Community Foundation Investment Committee pools our money as part of their larger portfolio. And should we choose, we can leave a legacy by establishing an endowment.”