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The Pension Protection Act of 2006 includes the first comprehensive regulation of donor-advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds. However, a provision barring the payment…
Imagine the following scenarios:
A donor advisor has not made a recommendation from a donor-advised fund for two years.
An agency has requested that your community foundation not make a distribution from an agency endowment until the agency requests a distribution at some point in the…
Over the past decade or so, economies have become more global and the tools for communicating news from around the world have become more effective and timely in reporting global events via the internet, video and text messaging, Twitter, and Facebook, to name but a few of these tools. Foundations…
The 2025 Grantmaker Salary and Benefits Report contains the most comprehensive and up-to-date data on U.S. philanthropic sector salaries, benefits, and demographic details, with information presented by grantmaker type, foundation type, asset size, and geographic location. The 2025 Grantmaker…
The 2025 Grantmaker Salary and Benefits (GSB) Key Findings is a visual highlight of the trends and changes that are shaping the philanthropic sector.
Also available as a free PDF, the 2025 GSB Key Findings is just a small fraction of the expansive dataset available in the 2025 GSB Report, which…
Join us for a conversation to learn more about applying to and participating in the 2026-27 Career Pathways Program.
During this session we will answer questions regarding:
2026-27 program schedule
Curriculum
Application Process
Waldman Scholarship
Program benefits,…
Join us for a conversation to learn more about applying to and participating in the 2026-27 Career Pathways Program.
During this session we will answer questions regarding:
2026-27 program schedule
Curriculum
Application Process
Waldman Scholarship
Program benefits,…
This handy flowchart can help you determine which funds should be classified as donor-advised under the Pension Protection Act of 2006. Remember, a fund is only a donor-advised fund if:
A donor or person appointed or designated by the donor has, or reasonably expects to have, advisory…
OverviewOn November 14, 2023, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations that would clarify how the Treasury and the IRS interpret rules governing donor advised funds (DAFs) under Section 4966. Specifically, the proposed rule…
What are the benefits of participation?Can I participate?How do I participate?What information will I need to complete the survey?What positions are included in the survey?Where does my state fall within the geographic breakdowns in the report?How much does the report cost?When is the report/data…