In short, a donor-advised account is a personally named charitable bank account offered to you by a non-profit institution like DonorsTrust. The account is established with a minimum deposit from which you, your family, or designated heirs can recommend grants to public charities. All contributions to the account are immediately tax deductible and as such are legally controlled by the organization that offers it. You may make grant recommendations to a variety of local or national non-profit organizations at any time throughout the life of your account.