Topic
Donor-Advised Funds
153 published works
Nonprofit Law Blog
Highlights from the 2026 ABA Fall Tax Meeting – Exempt Organizations – Part One
Here are some of the highlights from the first two American Bar Association Exempt Organizations Committee sessions held on October 6 as part of the ABA Virtual Fall Tax Meeting. As with…
Nonprofit Law Blog
Treasury and IRS 2026-2027 Priority Guidance Plan
The joint Treasury and IRS Initial 2026-2027 Priority Guidance Plan was released on September 29, 2026. The Plan contains 121 guidance projects that are priorities for allocating Treasury Department and IRS resources…
Nonprofit Law Prof Blog
Mysterious $10 Billion Crypto DAF Reappears in Wyoming
The Chronicle of Philanthropy reported over the summer that a $10 billion DAF sponsor organization, SDG Impact, had apparently emerged in Wyoming after being barred from existing in Georgia because…
Nonprofit Law Prof Blog
Dale, Hemel & Manny: Standing Up for Nonprofit Sector Independence
Harvey P. Dale, Daniel J. Hemel & Jill S. Manny (all NYU) posted to SSRN DAF Sponsors Should Stand Up for Nonprofit Sector Independence, an article that was published in…
Nonprofit Law Prof Blog
Institute for Policy Studies, The Independent Report on DAFs
The Institute for Policy Studies has posted The Independent Report on DAFs. From the Introduction:Thirty years ago, donor-advised funds (or DAFs) were relatively obscure giving vehicles housed in a small set…
Nonprofit Law Prof Blog
Leff, on Donor Advised Funds
Ben Leff posted an interesting and prodigious article on donor advised funds this week. Here is the abstract:Donor-Advised Funds (“DAFs”) have been the subject of a vigorous critical scholarship in…
For Purpose Law Group Blog
Important New Initiative on DAF Reform
“Simply put, we believe that U.S. charitable funds should be used to benefit the public” and not tied up in “unproductive repositories.” That’s the mission statement of a major new…
Nonprofit Law Prof Blog
The “Financialization” of Charity
From the Chronicle of Philanthropy:Wall Street is engineering a not-so-hostile takeover of charity. That’s the message of a new report that examines the growing assets in donor-advised funds and foundations and…
Nonprofit Law Prof Blog
The Bib and Tucker of Cryptocurrency DAF Contributions
We are well into an age where an emperor might walk around buck naked and the people nevertheless proclaim that he’s always smartly dressed. Mexico will pay for the wall…
Nonprofit Law Prof Blog
National Philanthropic Trust 2024 DAF Report
The National Philanthropic Trust released its 2024 DAF Report. Here are the highlights:This 2024 edition offers data and insight about donor-advised fund (DAF) giving over the most recent five-year period…