Philanthropic & Nonprofit Sectors

Regulating Donor Advised Funds

Publication date: 
10/2015
A donor-advised fund is a giving vehicle designed to manage donations on behalf of individuals, families or organizations. DAFs provide a flexible way for donors to give to charities—an alternative to direct giving or creating a private foundation. Donors to DAFs enjoy administrative convenience, tax advantages and cost savings compared to operating a private foundation.

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