Showing: 51 - 60 of 82 results
We are excited to share an inspiring and transformative Diversity, Equity, and Inclusion (DEI) Roundtable Series, tailored specifically for professionals implementing DEI work in the philanthropic sector. Don't miss this opportunity to connect with like-minded professionals, learn new tools and…
We are excited to share an inspiring and transformative Diversity, Equity, and Inclusion (DEI) Roundtable Series, tailored specifically for professionals implementing DEI work in the philanthropic sector. Don't miss this opportunity to connect with like-minded professionals, learn new tools and…
We are excited to share an inspiring and transformative Diversity, Equity, and Inclusion (DEI) Roundtable Series, tailored specifically for professionals implementing DEI work in the philanthropic sector. Don't miss this opportunity to connect with like-minded professionals, learn new tools…
Donor-Advised Funds (DAFs) have been a growth engine for community foundations since the 1990s but the aspiration today is for DAFs to do more. In Do More than Grow: Realizing the Potential of Community Foundation Donor-Advised Funds, new data and analysis of donor behavior reveals the significant…
This document outlines the basics of component funds, field of interest funds, donor-advised funds, and restrictions around these funds.
Donor-advised funds are specifically defined in Section 4966(d)(2) of the Internal Revenue Code as a “fund or account
which is separately identified by reference to contributions of a donor or donors,
which is owned and controlled by a sponsoring organization, and
with respect to which a…
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007.
The report is 109 pages, including appendices, and is divided into five chapters…
Donors and advisors are prohibited from receiving more than incidental benefits from grants made from their advised funds. Penalties apply to those who received a prohibited benefit, to those who recommended the grant, and, in some situations, to fund managers who approved the recommendation…