Topic
Donor-Advised Funds
153 published works
Nonprofit Law Prof Blog
Great podcast on political activity by nonprofits including through donor-advised funds
I’ve recommended the podcast Taxes for the Masses on this blog before. The hosts, Lisa De Simone and Bridget Stomberg, are accounting professors who break down tax issues for those…
Tax & Wealth Advisor Blog
What is the Difference Between a Private Foundation and a Donor-Advised Fund?
By Carl Holborn
When high-net-worth individuals and families incorporate charitable giving into their estate planning, they often consider donor-advised funds and private foundations as vehicles for managing their philanthropy. Both options have unique…
Wills, Trusts & Estates Prof Blog
Educational Organizations Are Prime Beneficiaries of Donor-Advised Funds
Around 25% of donations from donor-advised funds (DAFs) between 2020-2022 go to educational causes, significantly higher than the 14% of total U.S. charitable donations allocated to education. In contrast, only…
Wills, Trusts & Estates Prof Blog
Educational Organizations Are Prime Beneficiaries of Donor-Advised Funds
Around 25% of donations from donor-advised funds (DAFs) between 2020-2022 go to educational causes, significantly higher than the 14% of total U.S. charitable donations allocated to education. In contrast, only…
Nonprofit Law Prof Blog
Institute For Policy Studies Says Increasing DAF and PF Payouts Would Unearth $340 Billion For Charity
The Institute for Policy Studies argues in a new report that DAFs and Private Foundations have buried massive amounts of tax subsidized treasure that "could flow toward housing and food…
Nonprofit Law Prof Blog
Zelinsky on DAFs and Private Foundations
Andrew CarnegieThe Z Man makes an interesting argument in Tax Notes this week. I haven’t read the whole thing yet, but it sounds like…
Nonprofit Law Prof Blog
Fidelity Charitable’s Anonymous DAF Donation to Another DAF Raises Doctrinal Questions
Giving Green, a San Francisco (c)(3) fighting climate change received a $10 million-dollar anonymous donation from a Fidelity Charitable donor advised fund. Giving Green is also a donor advised fund,…
Nonprofit Law Blog
Nonprofit Resources of the Week – 5/12/24
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. I had the privilege of spending much of the week…
Nonprofit Law Prof Blog
Transcript from Public Hearing on DAF Proposed Regulations
The public hearing on the proposed DAF taxable distribution proposed regulations produced a 360 page unofficial transcript available here. darryll k. jones
Nonprofit Law Prof Blog
DAF Taxable Distribution Public Hearing Agenda and Comment Outlines
Today is day 1 of the public hearing on the proposed DAF regulations. It started this morning at 10:00. There are some familiar "wrench throwers" on the witness list. People…