1. Nope! (has different limitations, etc)
2. There are all sorts of extra rules.
You really don't want to deal with this, unless you're really rich. And if you are, you should be paying someone to figure this out for you.
Are you thinking of a private foundation?
Quote from
ForbesIf you donate publicly traded appreciated stock to a private foundation, you can claim a deduction for its full market value, offsetting a maximum of only 20% of your adjusted gross income each year. But if you donate appreciated property (including private stock and real estate) to public charities, DAFs or a supporting org, it can offset 30% of your AGI. Similarly, if you give cash to a private foundation it can offset only 30% of your income, compared with 50% for cash contributions to a public charity, DAF or supporting org.
DAF's are meant for small fish also. Many have very low minimums (5K), and AFAIK you get a full deduction now, and you can donate appreciated securities etc.
(There are
The DAF is a regular public charity, so any donation should be like giving to a regular charity.
A quick look online doesn't show any additional rules or limitation.