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.
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
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.
Raising money for community needs is the central function of community foundations. No surprise, then, that we receive more questions about fundraising than about any other topic.
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.