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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…
This resource is a Council Summary of IRS Interim Guidance found in IRS Notice 2006-109, issued December 6, 2006, and explains steps for determining supporting organization status, and important information on the employer disaster relief fund exemption.
Responding to requests from the Council…
At a former convent in Portland, Maine, the air hums with children’s laughter and the clinking of meals being prepared in the communal kitchen.
Those sounds bouncing across the halls of the Frances Warde House would have been unimaginable in June 2023, when Maine officials turned to the John T.…
A Toolkit for Community Foundations
“Impact investing” is the practice of investing for social and environmental impact while generating financial return. For community foundations, impact investing represents a new, complementary tool for achieving community change. Community foundations are…
Federal Policy Updates
Join fellow community foundation CEOs for a dynamic and insightful roundtable focused on the latest federal policy developments and its potential implications for philanthropy. This conversation will provide critical updates, offer space for peer exchange, and…
This chart details which organizations can receive grants from donor-advised funds and which ones cannot.
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…
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…
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…