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.
Outlines how employer-connected disaster relief and emergency hardship funds are eligible for exemption.
For international grants, the Pension Protection Act requires donor-advised funds to comply with certain rules imposed on private foundations.
This article addresses frequently asked questioned about inactive funds policies.
This document outlines the basics of component funds, field of interest funds, donor advised funds and restrictions around these funds.