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If a donor is giving to VVF through an entity in which you have already received a tax-deduction, such as a Private Foundation, DAF, Charitable Trust and/or if a portion of your gift is being made through a Matching Gifts Program, there may be restrictions specific to receiving benefits. Please contact your tax-adviser if you have questions regarding your specific situation. The Vail Valley Foundation cannot knowingly facilitate a donor receiving an improper tax deduction or other benefit nor can we knowingly accept a gift that would result in impermissible private inurement or private benefit, an “excess benefit transaction” (as defined in section 4958 of the Internal Revenue Code), or self-dealing (as defined in section 4941 of the Internal Revenue Code).