Topic
Donor-Advised Funds
153 published works
Nonprofit Law Prof Blog
The Circularity of IRC 4966’s Definitions of “Donor Advised Fund” and “Sponsoring Organizations”
Elliot Knuth has an interesting piece out this morning in Tax Notes. He argues that the phrases "donor advised fund" and "sponsoring organization" as used in IRC 4966 are tautological. …
Nonprofit Law Blog
Nonprofit Resources of the Week – 5/5/24
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. It was also nice to see the Nonprofit Law Blog…
Nonprofit Law Prof Blog
Schwab Charitable Admits to The Absurdity in Commercially Sponsored Donor Advised Funds
Yesterday, Bloomberg ran what was intended as a sensational article regarding a Schwab Charitable Donor Advised Fund. The headline reads shockingly, Schwab Charity Funnels $250 Milion to Right Wing Causes." …
Nonprofit Law Prof Blog
“DAF Sponsors Are Not All Created Alike”
From Gerry Roll, writing in the Chronicle of Philanthropy: As the founder of the Foundation for Appalachian Kentucky, which serves one of the most persistently poor regions of the nation, I agree…
Nonprofit Law Prof Blog
Ways and Means Members Hate the DAF Proposed Regulations
Thirty-three members of Ways and Means, Republicans and Democrats alike, signed a letter to Secretary Janet Yellen late last week basically pouring a big bucket of ice water on the…
Nonprofit Law Blog
Nonprofit Resources of the Week – 4/21/24
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: The Israel-Hamas War…
Nonprofit Law Prof Blog
Institute for Policy Studies Reports on Charity Reform Lobbying
From the IPS ReportThe Institute for Policy Studies is out with a new report this week entitled "Who is Lobbying Against Common-Sense Charity Reform." The report focuses especially on lobbying…
Wills, Trusts & Estates Prof Blog
Not Just a Wealthy Tax-Shelter: Donor-Advised Funds Are Effective Tools for Giving, Study Finds
A recent Donor-Advised Fund Research Collaborative report reveals that 54% of donor-advised funds distribute at least half of their assets to nonprofits within three years. Contrary to criticisms, it shows…
Wills, Trusts & Estates Prof Blog
Not Just a Wealthy Tax-Shelter: Donor-Advised Funds Are Effective Tools for Giving, Study Finds
A recent Donor-Advised Fund Research Collaborative report reveals that 54% of donor-advised funds distribute at least half of their assets to nonprofits within three years. Contrary to criticisms, it shows…
Future Focused
Charitable Giving Options: Donor-Advised Funds vs. Private Foundations
By Vanessa L. Maczko, Wiggin and Dana LLP
Wealthy individuals and families are increasingly incorporating charitable goals into their estate plan. For donors who want to manage their philanthropic activities through longer-term vehicles, two of the most common…