For international grants, the Pension Protection Act requires donor-advised funds to comply with certain rules imposed on 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
This article addresses frequently asked questioned about inactive funds policies.
The Council on Foundations, in conjunction with the Community Foundations Leadership Team, conducted a web-based survey of community foundations in late June through August 2008.