Do charities need to send tax receipts to the donors or to the Groundswell Charitable Foundation?

No, you do not need to send a tax receipt or any acknowledgement letters. The Groundswell Charitable Foundation - as a Donor Advised Fund - provides tax receipts to donors that contribute funds to their Groundswell DAFs. Moreover, Groundswell does not collect mailing addresses of donors, so we are unable to forward any letters that are sent to the Groundswell Charitable Foundation.