Donor Advised Funds: Proposed Regs Offer Guidance, But Leave Big Questions Unanswered

Retrieved on: 2024-02-22 11:38:28

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Taxation in the United States

Donor-advised fund

National Philanthropic Trust

Supporting organization

DAF

Pension Protection Act

Private foundation

Internal Revenue Code

Charitable organization

501(c)(3) organization

Tax

u.s. department of the treasury

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Donor Advised Funds: Proposed Regs Offer Guidance, But Leave Big Questions Unanswered. View article details on HISWAI: https://www.mondaq.com/unitedstates/charities--non-profits-/1427264/donor-advised-funds-proposed-regs-offer-guidance-but-leave-big-questions-unanswered

Excerpt

A DAF is a type of program or fund offered by a public charity (the sponsoring organization) to facilitate charitable gifts by donors. Donors ...

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