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Reset- Foundation Management
- Grantmaking
- Contributions & Donors
- Giving Rules & Regulations
- Pension Protection Act
- FAQs
Intermediate Sanctions for Donor Advised Funds and Sponsoring Organizations
The Pension Protection Act of 2006 created new categories of disqualified persons for donor advised funds and sponsoring organizations under the intermediate sanctions rules.
Categories of Disqualified Persons Created under the PPA
- Donors and donor advisors with regard to transactions with the relevant donor advised fund
- Investment advisors to assets of donor advised funds
- Disqualified persons of supporting organizations considered disqualified persons of the supported organization
