Donor Advised Funds

Donor advised funds have been a part of the federal tax law of charity for nearly a century, yet only recently has it become the subject of considerable scrutiny and criticism. The following resources are intended to help members navigate the complexity of rules applicable to donor advised funds.

In-Depth knowledge on Donor Advised Funds

At a time when donor advised funds are growing in popularity and awarding many grants that support community programs, this research is designed to understand current practices, identify the extent of exemplary practices, and inform the community foundati

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.