Chapter Educational Accounts (CEA)

In the 1990s, the DUEF began providing grants directly to chapters through the Chapter Educational Accounts (CEA), which offers a tax-deductible vehicle for individual chapter fundraising. CEAs were created for potential donors who wanted to make a significant gift to the educational programs of a specific chapter but may have been reluctant to do so because the gift was not deductible for federal income tax purposes. Gifts to these funds could take the form of cash, securities, real property, etc. and likely qualify for some employer matching gift programs. In addition, individuals may also realize significant tax advantages by including a provision for a CEA in a bequest or other estate plans.