Donor Advised Funds

Your giving program looks like a convenient vehicle for fulfilling personal charitable pledges. Here’s what you need to know about when to say “no.”
The Pension Protection Act of 2006 includes the first comprehensive regulation of donor advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds.
We are pleased to share a practical toolkit for community foundations looking to engage their donors in an impact investment program.
Council summary of Treasury Department report on donor advised funds and supporting organizations.
In Notice 2007-21, the Treasury Department and IRS requested comments on issues relating to the organization and operation of donor advised funds and supporting organizations, to be included in a study of these organizations.
Information on bringing scholarship funds into compliance under the PPA.
Frequently asked questions about prohibited benefits from donor advised funds.
Frequently asked questions about tax reporting for donor advised funds.
Frequently asked questions about disqualified persons for donor advised funds and sponsoring organizations under the intermediate sanctions rules of the PPA.

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