Brief Discerning the True Policy Debate over Donor-Advised Funds
Ellen Steele, C. Eugene Steuerle
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This brief summarizes discussion at a June 2015 Tax Policy and Charities Project session where the nation’s leading Donor Advised Fund (DAF) providers, nonprofit leaders, and policy experts sought to clarify and distinguish the policy issues and debates surrounding DAFs, as well as to lay out a research agenda for the DAF field. This brief also contains a useful summary comparison, prepared by Victoria Bjorklund, retired partner of Simpson Thacher, of major differences in the laws and regulations applicable to public charities providing DAFs, other public charities and private foundations.
Research Areas Nonprofits and philanthropy Taxes and budgets
Policy Centers Center on Nonprofits and Philanthropy