Amber Initiative Foundation


Amber Initiative Foundation is evolving the Donor Advised Fund vehicle to accept complex assets in the form of digital assets. Initially, we accept digital assets such as BTC, ETH, and a few others like HNS and other ERC20 tokens. We will eventually accept tokenized assets in the form of real estate, art, collectibles, etc. as the blockchain industry matures.

Donor Advised Funds were created in the 1930s as a way for local communities to self-organize and fund collective projects. Today they are one of the fastest growing vehicles due to its unique structure, tax benefits and easy set-up. Donor’s receive an immediate tax deduction upon donation and are able to take time to fund projects that are values-aligned through strategic grant making tools.



The AI DAF will support mission-oriented, alternative infrastructures for the public domain. Donations will support communities who understand local problems and needs. All the of knowledge and experiments funded will be open source and accessible for the world to share and build on top of.

We hope this project can facilitate a community working towards a more just, inclusive and free society.


Donor advised funds (DAFs) provide five primary tax benefits to the donor:

  1. Income Tax: You receive an immediate income tax deduction in the year you contribute to your DAF. Since Amber Initiative is a public charity, contributions immediately qualify for maximum income tax benefits. The IRS does mandate some limitations, depending upon your adjusted gross income (AGI):

    1. Deduction for cash – up to 60 % of AGI.

    2. Deduction for securities and other appreciated assets – up to 30 % of AGI.

    3. There is a 5-year carry-forward for unused deductions.

  2. Capital Gains Tax: You will incur no capital gains tax on gifts of appreciated assets (i.e. securities, real estate, other illiquid assets.)

  3. Estate Tax: Your DAF will not be subject to estate taxes.

  4. Tax-Free Growth: Your investments in a DAF can appreciate tax-free.

  5. Valuation for charitable deduction: closely held stock or real estate: Fair Market Value

  6. Set-up process: Fund can be established in less than a day

    a. Open a DAF account with Ai

    b. Choose from a curated list of projects or submit a proposed project.

    c. Distribute funds to projects or social enterprise.