Daylight's original research and thought leadership in philanthropic advising sets a new standard, delivering practical and field-informed guidance to strengthen, connect, and elevate the philanthropic advising profession. In Practice Bringing ideas and resources to light. Philanthropic Advising Learning Journey View More Singapore Gives — But Not Always: Here’s Why View More The Rise of the Philanthropic Advisor Entrepreneurs View More Who Recommends Donor-Advised Funds? View More Insights From the Philanthropic Advising Competency Model View More Turning Advisors Into Ambassadors View More SEE MORE

What does it take to be a great philanthropic advisor? What does it take to be a great philanthropic advisor? By Tony Macklin Every week, the Daylight team meets with leaders of wealth management firms, banks, foundations, nonprofits, consulting firms, and more. We hear them trying to respond to four trends: The increasing number of wealth creators and inheritors who want to focus part of their financial and estate planning on philanthropy. The increasing amount of money being placed in donor-advised funds and foundations. The expanding ways people achieve social impact, going beyond charitable giving to use impact investments, advocacy, crowdfunding, and other tools. Advisors and clients alike hoping to find ways to make a difference in the complex challenges our communities and planet face. They’re often expanding and refining their roles as philanthropic advisors—people who help clients and donors navigate the why, who, what, where, and how of philanthropy and social impact. But the field of philanthropic advising is a messy mix of professional backgrounds, business models, skillsets, services, and success metrics. To help shed…well…daylight on that mess, we’re releasing a draft philanthropic advising competency model this summer. The model will describe attitudes, knowledge, and skills essential for succeeding in philanthropic advising roles. It should clarify recruitment, hiring, performance measurement, and professional development plans for employers, employees, and solo practitioners. We’ll base the model on dozens of job descriptions, interviews with a variety of employers, and competency maps from organizations such as the UHNW Institute (see graphic), Dorothy A. Johnson Center for Philanthropy, CFP Board, and SkillsFuture Singapore. Our project partner is the LaCire team who bring deep experience in developing effective and equitable human capital policies and procedures. And we’re fortunate to have the expertise and leadership of our volunteer working group and advisory board members. What does being a highly competent philanthropic advisor mean in this quickly-evolving world? Stay tuned to Daylight’s blog and social media for a publication and webinar this summer. And if you have questions about the project, don’t hesitate to contact me at tony@daylightadvisors.com . ©2025 Daylight Advisors, Inc.

Turning Advisors Into Ambassadors Turning Advisors Into Ambassadors By Crystal Thompkins Director of Strategic Impact, Daylight A strong network of professional advisors can be invaluable to nonprofits. Professional advisors can serve as a resource for technical expertise and as connectors to others within their networks. Many nonprofits develop councils, create collateral, and host events to cultivate relationships with advisors in hopes of uncovering new opportunities. Much time and resources are spent engaging with advisors, yet often the effort does not yield commensurate results. Successful engagement with advisors, meaning engagement that creates a pipeline of new donor opportunities, doesn’t come solely from pleasant lunches and glossy marketing material. Here are 6 tips to help turn professional advisors into effective ambassadors: Develop an advisor engagement strategy. Advisor engagement should be strategic for and specific to your organization, not an obligation or copycat project from other organizations. Consider your organization’s goals, resources, and needs. How might professional advisors specifically (as opposed to other stakeholder groups) help reach those goals or meet a need given your available resources? What resources will you allocate and how? What are the measurable outcomes and success metrics for your advisor engagement? Events and activities should result from the strategy. They are not the strategy. Keep it simple. A sound strategy with supporting activities and clear goals does not need to be complicated. In fact, it shouldn’t be. The simpler the better. Limit activities to those that have a direct line to meeting your goals. Advisor engagement should not distract or subtract from other organizational priorities and resources. Recruit thoughtfully. With the strategy in mind, consider the profile of the advisors who will be most likely to help meet your goals and be thoughtful in selecting advisors to collaborate with. Look for criteria besides oldest/largest practice, most popular, or biggest donor. What networks are they connected to that you are not? Do they have an existing affinity to your organization? What role(s) have they demonstrated (asker, doer, host, connector, etc.)? Would you and your team enjoy working more closely with them? Keep in mind that an advisor may be a subject matter expert or a great supporter of your organization, but that may not translate into being a great ambassador. Be clear about the expectation. The most effective ambassadors know that’s their role. Let advisors know why your organization wants them to be a part of your success and how they can contribute. Instead of downplaying their commitment - “It’s only one meeting a quarter!” - be upfront about the importance of their participation in achieving your goals: “We’re relying on the connections made through our advisor networks to help meet our goals. We’ll need your active involvement to make that happen.” Give them something to do and the tools to do it. One of the best gifts you can give a busy person is instruction, so they don’t have to spend valuable time figuring out how to do something. Give your advisors tasks that are clear and time-sensitive, along with any tools that will help them. If you want them to make introductions, tell them who, how many, why, and by when. Make a digital toolkit with three bullet points on key initiatives, a 60-day calendar of events, a contact list, and an intro email template. Ask them to share it with at least X number of people a month. Let them tell you if that’s too many or too few. The specificity not only makes it easier for them to do, but it also makes it easier for you to track and report outcomes. Interact with purpose. Whether it’s a phone call, an email, or a meeting, every interaction with your advisor network should include: An acknowledgement of their contribution to your success. A reminder and/or status update of their tasks. A discussion of what hurdles or barriers they’re encountering. A report of the status of goals & celebrating accomplishments. A learning moment. Time for listening to their feedback or an offer to do so at a later date. Addressing these six things will affirm their importance to your organization while establishing a sense of collaboration and accountability. ©2025 Daylight Advisors, Inc.

The Philanthropic Planning with Global Families Certificate is a specialized professional training program designed for advisors who work with global families. Certificates Philanthropic Planning with Global Families Certificate The Philanthropic Planning with Global Families Certificate is a specialized professional training program designed for advisors who work with global families. As cross-border wealth structures, mobility, and multigenerational dynamics become increasingly complex, advisors must be equipped to help families create philanthropic strategies that are both meaningful and impactful. This certificate provides advisors with the frameworks, technical knowledge, and practical tools needed to navigate regional and cultural approaches to giving, regulatory environments, and philanthropic and social impact vehicles. Learners gain specialized expertise in designing strategic, high-impact philanthropic plans that align with family governance, wealth-transfer goals, and global giving structures. The program blends cross-cultural understanding, insights into various countries, and applied casework drawn from regional and global family scenarios. LEARNING OBJECTIVES Understand the motivations, values, and cultural dynamics that shape philanthropy in global family contexts. Navigate multi-jurisdictional legal, tax, and regulatory considerations related to cross-border giving. Compare philanthropic vehicles tailored to international family structures. Design strategic philanthropic plans for globally dispersed families. Explain due diligence within global grantmaking strategies. Facilitate intergenerational conversations and describe governance frameworks aligned with family legacy goals. FACULTY Tony Macklin Tony Macklin leads the development of new education programs and field-building projects as Daylight’s Director of Advisor Practice. He is a philanthropist, philanthropoid, and philanthropy geek. Tony enjoys working at the intersection of meaningful giving and community results, specifically connecting older, established forms of philanthropy with emerging trends and experiments. Tony helps donors, families, grantmakers, and their advisors and associations answer questions about shared purpose, use of resources for social impact, governance, strategy, and assessment. He is a frequent speaker, trainer, and author. Philanthropic Planning with Global Families Certificate Modules: Introduction to Global Philanthropy Family Philanthropy within a Global Context Philanthropic Planning in Brazil Philanthropic Planning in Hong Kong (exact title TBD) Philanthropic Planning in Singapore Philanthropic Planning in the UK Philanthropic Planning in the US Course Format Program Type: Certificate program - asynchronous course with module quizzes. Program Delivery: Readings, case studies, videos, graphics, downloadable advisor resources. Program Length: 7 hours Program Complexity Level: Intermediate Daylight is an approved CE sponsor. Continuing education credits are pending for completion of the Philanthropic Planning with Global Families Certificate. CFP®, CPWA®, CIMA®, RMA® CAP®, CFRE, CSPGCM Register for an individual certificate or an Annual Certificate Subscription now! INDIVIDUAL OR ANNUAL SUBSCRIPTION CHECKOUT

Client demand for sustainable change is growing. We’ve designed the Impact Investing Certificate to enhance your expertise in this growing field. Are you a financial advisor, attorney, CPA, or philanthropic advisor who is new to impact investing or want to broaden your knowledge? Certificates Impact Investing Certificate Client demand for sustainable change is growing. We’ve designed the Impact Investing Certificate to enhance your expertise in this growing field. Are you a financial advisor, attorney, CPA, or philanthropic advisor who is new to impact investing or want to broaden your knowledge? The curriculum moves from core concepts through real-world implementation. We explore the evolving market dynamics and regulatory considerations, empowering you to engage in informed discussions with clients about aligning investments with their values. Through case studies and tips from industry practitioners, you’ll gain practical tools to help clients explore impact investing while maintaining focus on their financial objectives. The future of wealth management extends beyond financial returns. By deepening their expertise in impact investing, advisors can confidently help clients pursue opportunities that drive profit and purpose. It’s about making this powerful approach accessible and actionable for everyone in the wealth advisory space. - Allison Parker 79% Source: Nuveen’s 2021 Sixth Annual Responsible Investing Survey. of investors agree they would be much more loyal to a financial advisor who actively helps them invest in a way that also has a positive impact on the world. LEARNING OBJECTIVES Describe fundamental impact investing concepts, define key terms, and explain common investment vehicles used in the field. Analyze how impact investing can complement and enhance philanthropic strategies, including examining the relationship between financial returns and social impact. Identify appropriate situations and opportunities to explore impact investing with clients. Address common client concerns about impact investing performance and measurement. Apply practical frameworks for incorporating impact investing considerations into existing client advisory relationships and investment strategies. FEATURED INDUSTRY PRACTITIONERS Sharon Schneider , Founder & Principal, Integrated Capital Strategies, LLC. Sharon helps founders and family offices create positive social change using an expanded toolbox of resources and strategies that spans the return spectrum from grants to market-rate investments. She is also the author of “Handbook for an Integrated Life: a Practical Guide to Aligning Your Everyday Choices with Your Internal Compass,” a #1 New Release on Amazon that helps individuals live into their values the same way her consulting helps business owners and family offices. Sayer Jones , Director, Occam Advisors Sayer has 15 years direct experience working with institutions structuring and measuring the impacts of their investments. He led the regional impact investing practice at Meyer Memorial Trust in program related investment and mission related investment portfolios for 12 years, deploying over $50 million. Sayer has chaired city and state boards focused on impact investing and managing public portfolios for impact. He has led investors in workshops to align social values with financial and cultural returns, and has experience as an entrepreneur, representing asset owners, and managing fund managers and consultants. FACULTY Allison Parker , CAP® Allison Parker, principal of Peake Impact, works directly with foundations ready to invest in constructive and crucial societal change. With 25 years of experience in the social impact sector, she excels at identifying investment opportunities that route capital to under-resourced communities where targeted investments can yield exponential results. Impact Investing Certificate Modules Fundamentals of Impact Investing Impact Across Asset Classes The Impact Investing Philanthropy Connection From Theory to Practice: Community Voice & Place-Based Solutions Impact Integrity: Due Diligence, Measurement, Ethics, and Professional Responsibility Impact Investing Through DAFs Course Format Program Type: Certificate program - asynchronous course with module quizzes Program Delivery: Readings, case study, videos, graphics, downloadable advisor resources Program Complexity Level: Intermediate Daylight is an approved CE sponsor. Continuing education credits are eligible for completion of the Impact Investing Certificate. CFP®, CPWA®, CIMA®, RMA®:  6.5 hours  CAP®, CFRE, CSPGCM:  6.5 hours  Download Impact Investing Certificate program description. Register for the Impact Investing Certificate or an Annual Certificate Subscription now! INDIVIDUAL OR ANNUAL SUBSCRIPTION CHECKOUT

I learn best when... The Best Learning Environment Has…Snacks?!?! By Crystal Thompkins To kick off last month’s information sessions about the Certified Impact Philanthropy Advisor (IPA) program, we asked attendees to complete the phrase “I learn best when________.” The top responses from attendees indicated that the best learning happens In open discussions with others Through practice and repetition With engaging topics and content With snacks Others shared they learn best when they can share and train others what they’ve learned. Some responses were more about the ideal settings, such as “not being interrupted” and “relaxed and calm.” Daylight and IPA check most of these boxes for a great learning experience. One of Daylight's guiding principles is creating an interactive learning environment that promotes practical application and embraces sharing ideas. In designing the Impact Philanthropy Advisor program, we incorporated many of the best principles or practices for adult learning. IPA brings individual learners together in a collaborative, peer-to-peer learning environment that combines self-study with group discussion. Learners will be able to apply the content in real-time by working through case studies and considering the implications for their clients and practice. The learning experience is guided by facilitators who will make the material and discussions instructive and engaging. That’s the good news. The bad news? Everyone must bring their own snacks. At least for now… ©2025 Daylight Advisors, Inc.

Philanthropic Advising Learning Journey Philanthropic Advising Learning Journey By Dien Yuen & Tony Macklin Advisors come to philanthropic advising through many paths—wealth management, philanthropy, consulting, impact investing, and beyond. At the same time, client expectations, social impact tools, and the capabilities required to advise effectively have evolved significantly. As a result, advisors often face uncertainty about where to focus their development and how to adapt their approach. We created the Philanthropic Advising Learning Journey to address this challenge. It helps advisors quickly recognize where they are in their professional journey and identify what to focus on next. The Learning Journey is grounded in Daylight’s Philanthropic Advising Competency Model , which defines the behavioral and technical capabilities required to serve clients well in today’s environment. How to use it Start by identifying the persona that most closely reflects your current role or focus. Each persona highlights: The capabilities advisors typically bring. The gaps or pressures they are experiencing. Learning pathways that align with those needs. Many advisors will see themselves in more than one persona over time. The Learning Journey is designed to be revisited as client needs evolve, careers progress, or responsibilities shift. How does this help advisors? The Learning Journey helps advisors: Prioritize learning in a crowded professional landscape. Build confidence by focusing on capabilities that matter now. Engage in more relevant conversations with clients about purpose, impact, and legacy. Create a shared language for development within teams and firms. For individual advisors, it provides clarity and direction. For managers and firm leaders, it offers a coherent way to develop teams around shared competencies while respecting individual strengths and growth paths. Our goal is not to prescribe a single path, but to support informed, intentional growth—so advisors can meet today’s complexity with confidence and relevance. Philanthropic Advising Learning Journey 2026 .pdf Download PDF • 558KB

Allie Lemieux, IPA Allie Lemieux (She/Her) Manager, Learner Experience allie@daylightadvisors.com Allie is a dynamic professional with over 15 years of experience building technology partnerships and programs. Throughout her career, she’s built strong relationships with nonprofit and for-profit organizations alike, focusing on strategic partnerships and initiatives that amplify the power of technology to drive positive impact. Known for her approachable and creative leadership style, Allie blends her expertise in change management with a deep commitment to authentic listening and collaboration. Whether working with customers or partners, her goal is always to create experiences that accelerate meaningful outcomes. As the co-founder of Home to Hired, an organization empowering moms to return to the workforce on their own terms, Allie is also dedicated to fostering inclusive opportunities. When she’s not in the office, you’ll find Allie “chasing dinos” with her energetic 4-year-old, mentoring young professionals, or exploring new travel destinations with her husband and stepchildren—all while staying inspired by the endless possibilities (and responsibility) for technology to make a difference. LinkedIn

Tony Macklin, CAP®, IPA Tony Macklin (He/Him) Director, Advisor Practice tony@daylightadvisors.com At Daylight, Tony leads the development of new education programs and field-building projects. A Certified Impact Philanthropy Advisor and Chartered Advisor in Philanthropy®, Tony helps donors, families, grantmakers, and their advisors and associations answer questions about shared purpose, use of resources for social impact, governance, strategy, and assessment. He is a frequent speaker, trainer, and author for the same audiences. He served four years as executive director of the Roy A. Hunt Foundation, a multi-generational family foundation. While there, he facilitated a visioning process and changes in investment management, impact investing, grantmaking, trustee education, and back-office management. In twelve years at the Central Indiana Community Foundation, he led grantmaking and community change initiatives, advised generous entrepreneurs and families, attracted $39 million in assets and co-investments, and co-founded a social enterprise. Before that he managed technical assistance and financing programs for the State of Indiana’s Community Development Division. Tony was raised in Indiana and now lives in Pittsburgh. He is a member of the National Network for Consultants to Grantmakers and Purposeful Planning Institute. He also serves as a senior consultant for the National Center for Family Philanthropy, senior consultant with Ekstrom Alley Clontz & Associates, and senior advisor to the Impact Finance Center. He’s reviewed proposals for a wide variety of funders and purposes, co-founded a giving circle, and served on more task forces and committees than he can remember. LinkedIn

The Rise of the Philanthropic Advisor Entrepreneurs The Rise of the Philanthropic Advisor Entrepreneurs By Crystal Thompkins and Dien Yuen The philanthropic advising sector is entering a defining moment shaped by unprecedented wealth transfer, rising donor sophistication, the growth of donor-advised funds (DAFs), and the professionalization of impact-oriented advising. For entrepreneurial advisors, the opportunity is significant: demand is increasing, expectations are shifting, and new business models are emerging. Yet despite this momentum, the field lacks a clear picture of who these advisors are, what they do, and how their backgrounds inform their practice. This article presents data to fill those gaps and offers recommendations to strengthen this essential segment of the advising landscape. Who are Philanthropic Advisor Entrepreneurs? In 2024, Daylight conducted the first comprehensive study of philanthropic advisors, defined as practitioners who guide the who , what , why , and how of using resources for philanthropy and social impact. Of the 258 advisors surveyed, 30% (77) operate independent consulting practices. These entrepreneurs reflect a diverse and experienced cohort: 74% identify as women, 38% identify as BIPOC, 9% identify as LGBTQ+. 16% are between 30 and 39 years old, 25% are between 40 and 49, and 33% are between 50 and 59. 28% earn between $100,000 and $149,999 annually. Question: What is your current annual base salary or average annual gross consulting income? Category Percent Up to $99,999 21% $100,000 - $149,999 28% $150,000 - $199,999 11% $200,000 - $249,999 18% $250,000 - $299,999 12% $300,000+ 9% What Does Their Current Practice Look Like Entrepreneurial advisors are relatively early in their business lifecycle: 39% have operated for 1 to 4 years 26% for 5 to 9 years. Entrepreneurs most commonly reported providing services in defining purpose (77%), developing impact strategies for charitable vehicles (61%), and cultivating family capital (55%). They work across broad client groups, including individuals and families (79%), nonprofit organizations (71%), and private foundations (60%). For entrepreneurs working with individuals and families, 49% reported that more than half of their clients are builders of new wealth. 21% reported that more than half their clients were BIPOC. Question: Of your individual and family clients, what percentage are primarily builders of new wealth (as opposed to being inheritors of existing wealth)? Category Percent Less than half 36% More than half 49% I do not know 14% I prefer not to answer 1% Where Do They Build Their Skills? The study confirms what many in the field anecdotally understand: philanthropic advising is still primarily learned through experience rather than formal training. 55% cite ‘learning on the job’ as their top professional development method. Advisors self-identified as competent to proficient across core skill domains, including client resource identification, client purpose discovery, philanthropic plan, and strategy development. Question: Which have been most helpful to your learning as an advisor? (Please enter 1, 2, and 3 below to rank the first, second, and third most helpful.) Category First Second Third Formal education programs 13% 16% 18% Learning on the job 55% 19% 17% Mentor relationships (formal or informal) 13% 22% 12% Professional associations 9% 15% 21% Resources found on my own (books, blogs, forums, etc.) 8% 24% 27% Other 2% 3% 5% A Field in Formation Despite real progress, the field remains, in Daylight’s words, “a beautiful mess.” Several systemic barriers impede growth: Low visibility: The market lacks a shared narrative about what philanthropic advisors do, how they create value, and how their services are structured or priced. In addition, most donor clients do not know that philanthropic advisors are available to work with them. This ambiguity suppresses demand and slows market formation. Network access: Unlike adjacent fields such as wealth management, legal services, or consulting, philanthropic advising lacks strong, established pipelines for sourcing clients and building credibility. As a result, early-stage business development is slower, riskier, and disproportionately dependent on personal privilege and proximity to wealth. Advisors from underrepresented backgrounds face especially steep barriers, with limited access to the high-net-worth networks, institutional gatekeepers, and referral pathways that meaningfully shape client acquisition and long-term viability. Knowledge gaps: Even seasoned practitioners identify financial capital development as a weakness (34% of novices; 20% of advanced beginners). Funding and capital constraints: Most philanthropic advisors operate as small firms or solo practices, entities that rarely attract investment despite serving a rapidly expanding market. These small philanthropic advising businesses do not have access to growth capital, operating reserves, or R&D funding. This capital scarcity suppresses innovation and limits the ability of advisors—particularly emerging entrepreneur-advisors—to scale beyond a boutique or referral-dependent model. As a result, the field remains fragmented and fragile, with high-quality practitioners often unable to expand their impact because the business model is capital-poor and structurally at a disadvantage. Investing in Philanthropic Advisor Entrepreneurs for the Decades Ahead The rise of the philanthropic advisor entrepreneur signals a profound shift in how generosity is practiced, structured, and sustained in the United States. Entrepreneurial advisors are stepping into a rapidly expanding landscape shaped by historic wealth transfer, increasingly values-driven donors, and a proliferation of giving vehicles that require specialized guidance. While the field is rich with promise, these advisors still face gaps in visibility, standardization, and access to capital for business growth. Daylight’s research highlights the unique value these advisors bring: deep subject-matter expertise, experience, cultural dexterity, and the relational capacity required to guide donors through high-stakes decisions about purpose, assets, and impact. But their effectiveness—and the sector’s potential—will depend on intentional investment in the ecosystem. To fully realize this moment, the field must prioritize: Clearer and more equitable pathways into the profession. Expanded access to networks, referral channels, and client pipelines. Adoption of shared competency standards . Robust, ongoing professional development. Financial support that enables entrepreneurs to stabilize and scale their business. Doing so will not only strengthen individual advisory practices but also build the infrastructure needed for a mature, trusted, and high-impact philanthropic advising profession. The Rise of the Philanthropic Advisor Entrepreneurs .pdf Download PDF • 70KB

The work of philanthropic advising is gaining traction among wealth holders seeking impact and guidance. Daylight is one of the few organizations that focus on professional support for philanthropic advisors. Our original research sets a new standard, delivering practical and field-informed guidance to strengthen, connect, and elevate the philanthropic advising profession. Research The work of philanthropic advising is gaining traction among wealth holders seeking impact and guidance. Yet, despite growing demand, the field remains fragmented, lacking cohesive research and a robust professional development infrastructure. Daylight is embracing these challenges and is leading the field in this work. Our original research sets a new standard, delivering practical and field-informed guidance to strengthen, connect, and elevate the philanthropic advising profession. Philanthropic Advising Competency Model Philanthropic advising is evolving—and it’s time the profession had a clear, credible framework to match its growing impact. Daylight’s Philanthropic Advising Competency Model is the first-ever, field-informed framework that defines the new standard of modern philanthropic advising. With thirteen core competencies, the model outlines the knowledge, skills, and behaviors advisors need to serve clients and communities. Learn More U.S. Philanthropic Advisors 2024: Professional Development, Practice, and Knowledge Gaps Who are philanthropic advisors? What services do they provide? What challenges do they face in their work? What kinds of support and resources could help them generate more impact in their communities? Here's a look at understanding the unique experiences and professional needs of today's philanthropic advisors. Learn More

The Impact Philanthropy Advisor certificate is a state-of-the-art learning program crafted with decades of experience in philanthropic advising, wealth management, and philanthropic education. ENTERPRISE IPA REGISTRATION Enterprise Organization Name* First name* Last name* Email* I acknowledge that I am able to access Daylight's learning platform and understand that the email address I provided will be used to access the platform. * Click here to check your ability to access Circle, Daylight's learning platform, from your network. You may need to adjust firewall settings or whitelist the domain. If needed, contact your organization's IT for support. Phone Multi-line address Country/Region* Address* City* Zip / Postal code* Company name Position How did you hear about IPA? Please share your friend's name so we may thank them!* I agree to abide by Daylight's Guiding Principles. I understand that once registered, I will not be granted a refund. We will consider any extenuating circumstances and may allow your fee to be applied to future cohorts within 12 months. If you have questions about whether IPA is right for you, please contact us at learn@daylightadvisors.com before enrolling. I would like to receive program and marketing communications from Daylight. You can unsubscribe from these communications at any time. Select checkout option:* Impact Philanthropy Advisor (IPA): For Profit Professional $2,850 Impact Philanthropy Advisor (IPA): Nonprofit & Independent Practitioner $2,500 Proceed to Checkout Daylight & Partner Enterprise Registration Form