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Michael King, JD
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Breakout Session, Technical
Wednesday, May 22, 2019 | 3:10 PM

Creative Uses of Supporting Organizations for Donors

Michael King, JD, National Christian Foundation

The Supporting Organization (SO) is the least known and least used of the family charitable vehicles.  However, in the right situations, SOs can be an extremely effective vehicle that in some cases can provide benefits and flexibility that neither a Private Foundation (PF) nor a Donor Advised Fund (DAF) can provide.  As an example, for individuals and families that desire broad flexibility to invest in alternative and impact investments, the SO provides dramatically enhanced benefits and flexibility compared to PFs and DAFs.  This session will explore, compare, and contrast SOs with PFs and DAFs around critical benefits and factors important to donors.  The session will also explore a number of specific case studies where SOs have been used to accomplish unique charitable goals and objectives in a more effective manner than PFs and DAFs could otherwise accomplish.  These case studies involve the receipt of, and investment in, complex assets such as real estate and private businesses, and the use of SOs as enhanced charitable vehicles for professional athletes and entertainers.

Attendees will:

  1. Explore, compare, and contrast SOs with PFs and DAFs around critical benefits and factors important to donors.
  2. Explore case studies where SOs have been used to accomplish unique charitable goals and objectives in a more effective manner than PFs and DAFs.
  3. Explore how SOs can assist with facilitating gifts of complex assets such as interests in private businesses and real estate. 



Michael King, JD, National Christian Foundation

Michael serves as a charitable gift and estate-planning attorney with the National Christian Foundation (NCF).  He works closely with generous families sharing concepts and strategies that allow them to leverage the impact of their giving by minimizing their income and estate tax liabilities.

In his role with NCF, Michael’s primary focus and expertise is facilitating charitable gifts of complex assets including closely held businesses, real estate, intellectual property, oil and gas interests, collectibles, precious metals, etc.  He also helps families to plan their estates in a manner that dramatically increases their charitable giving, and in most cases avoids estate tax completely—regardless of the size of their estates. 

Prior to joining NCF in 2006, Michael spent over ten years with an international tax and accounting firm, and a wealth management firm/multi-family office.  In these roles, he counseled affluent families on a broad range of wealth management issues including both financial and non-financial aspects of wealth.

Michael received his undergraduate degree in finance from Penn State University, and his law degree from the U.C.L.A. School of Law.  Michael and his wife, Tammy, were high school sweethearts and have been abundantly blessed with five children.

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