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Workshop Hours
Tuesday, October 15 : 1:00-5:00 p.m. CT
Wednesday, October 16: 8:00 am-12:00 p.m. CT
Your Faculty
Remy Barnwell
Staff Counsel
Council on Foundations
Rachel Sklar
Staff Counsel
Council on Foundations
Your Hosts
Daniela…
As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress, led by Republican majorities in both chambers and the incoming Trump Administration, will prioritize passage of tax legislation. This page analyzes key provisions from the TCJA…
Workshop Hours
Tuesday, March 18 : 1:00-4:30 p.m. ET
Thursday, March 20: 1:00-4:30 p.m. ET
Your Faculty
Remy Barnwell
Staff Counsel
Council on Foundations
Rachel Sklar
Staff Counsel
Council on Foundations
Your Hosts
Jill Gordon
Senior Manager,…
Sponsors
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Sponsorship Opportunities
Our Sponsors
Leadership…
In existence since the 1930s, donor-advised funds have been one of the fastest growing charitable giving vehicles of the past decade.[1] Capitalizing on this growth and on the increasing interest in international philanthropy among donors in the United States, a number of public charities have…
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. Gifts to a donor-advised fund can raise red flags as a potential donor control issue. The law does not prohibit gifts…
Can a 501(c)(3) organization with a donor-advised fund at a community foundation make a distribution to itself?
Unfortunately, when the law changed under the Pension Protection Act of 2006, this was left unclear. Intermediate sanctions rules prohibit grants and similar payments to donors from a…
Public charities that hold donor-advised funds must comply with special rules regarding payments from such funds. Provisions under the Pension Protection Act of 2006 require certain payments from donor-advised funds to be made using expenditure responsibility, while certain other payments are…
Under the Pension Protection Act of 2006 (PPA), the private foundation excess business holdings rule applies to donor-advised funds as if they were private foundations.1 That is, the holdings of a donor-advised fund in a business enterprise, together with the holdings of persons who are…
The Pension Protection Act of 2006 created new categories of disqualified persons for donor-advised funds and sponsoring organizations under the intermediate sanctions rules.
Categories of Disqualified Persons Created under the PPA
Donors and donor advisors with regard to transactions with…