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

In this paper, Kevin Murphy, President and CEO of the Berks County Community Foundation and the Council on Foundations’ first Foundation Leader in Residence, explores disruptions to the community foundation business model, the rationale of asset growth, and how changes in the local financial services field may force some fundamental changes on community foundations. Writing from his perspective, Kevin demonstrates that a new narrative is possible about growth and raises important questions regarding the business practices of community foundations.