The comerica charitable trust is organized exclusively for the purpose of receiving and administering funds to make distributions to organizations which qualify as exempt organizations under internal revenue code 501(c)(3). The organization enables donors to create a charitable fund that CAN either be a donor advised fund or a donor designated fund. Gifts or grants made to other charities, which qualify as TAX-exempt organizations, are disbursed from each account by advisement from the donor, designation of specific charities selected by the donor, or at the organization's discretion for those contributions over which it has retained variance power.