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Donor-advised funds
Have Donor-Advised Funds and Other Philanthropic Innovations Changed the Flow of Giving in the United States?
Posted on November 7, 2017 by Patrick Rooney
Giving intermediaries are nothing new, and include a range of vehicles such as workplace campaigns (like the United Way and the Combined Federal Campaign) and community foundation general funds. Of late, such giving intermediaries have found their donors less willing to give into a general fund—where others make decisions about the final destinations of their gift—and more in favor of… Read More
Report to Congress on Supporting Organizations and Donor Advised Funds – Department of the Treasury
Posted on July 21, 2016 by National Center for Family Philanthropy
Title XII of the Pension Protection Act of 2006, Pub. L. 109-280, 120 Stat. 780 (2006) (the PPA) made numerous changes to provisions of the Internal Revenue Code (the Code) addressing charitable giving and tax-exempt organizations. Particular changes to the law were made regarding supporting organizations (SOs) and charitable giving arrangements commonly referred to as donor advised funds (DAFs). The legislation provided a statutory definition… Read More
Model for foundations with many eligible trustee candidates
Posted on October 30, 2002 by Elaine Perachio
The Harris and Eliza Kempner Fund focuses its grant-making efforts on the greater Galveston, Texas, area. Board and family members reside in locations throughout the country. The Fund has developed an effective model for involving current and future generations of family members in the work of the foundation. … Read More