Donor Advised Funds

Under the Pension Protection Act of 2006 (PPA), the private foundation excess business holdings rule apply to donor-advised funds as if they were private foundations.
Council summary of the 2012 Congressional Research Service Report on Donor-Advised Funds. The report updates to 2008 some of the statistical information about donor-advised funds that was included in the 2011 Treasury report on 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.
Frequently asked questions about deductibility requirements for gifts to donor-advised funds.
Historical information around non-component and donor-directed funds.
Frequently asked questions about payments from donor advised 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?
Gifts from private foundations to field of interest funds, designated funds, and other funds that are not donor advised, are entirely permissible and do not raise special concerns.


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