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.
Frequently asked questions about tax reporting for donor advised funds.
This booklet focuses on how donor-advised funds at community foundations strengthen and improve American communities.
This handy flowchart can help foundations determine which funds should be classified as donor advised under the Pension Protection Act of 2006.
Historical information around non-component and donor-directed funds.
Use this flowchart to determine if grants from donor advised funds require expenditure responsibility.
Can a 501(c)(3) organization with a donor advised fund at a community foundation make a distribution to itself?
For international grants, the Pension Protection Act requires donor-advised funds to comply with certain rules imposed on private foundations.

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