Effective Altruism Funds (often called EA Funds) are expert-managed, cause-specific pools of funds for regranting. This structure allows small and large donors to efficiently delegate their charitable decision-making to central fund managers. Since the EA Funds sometimes support small, speculative, or individual projects that would not normally qualify for tax deductions, this can also be tax-efficient, as donations to EA Funds are deductible in some jurisdictions.
EA Funds is a spin-off of the Centre for Effective Altruism. Currently, four Funds exist:
Shulman, Carl (2016) Risk-neutral donors should plan to make bets at the margin at least as well as giga-donors in expectation, Effective Altruism Forum, December 30.
Effective Altruism Funds. Official website.