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AICPA Not-for-Profit Industry Conference 2020


NOT2023 - Donor Advised Funds - Current Uses, Guidance, and Popularity for Giving


Jun 23, 2020 11:00am ‐ Jun 23, 2020 11:50am

Description

The Pension Protection Act of 2006 codified the definition of Donor Advised Funds, legislated certain restrictions on activities, and created an expectation of Treasury Regulations to provide additional operating guidance. In 2017 Treasury issued a Notice providing some indication of Treasury's general inclinations regarding regulations. However, not all of the three substantive proposals met with sector approval. Now, in 2020 all indications are Treasury intends to issue proposed Regulations which are expected to be largely consistent with what was published in the 2017 Notice. This session will explore the available guidance and the common uses of these hugely popular and increasingly utilized philanthropic tool.

Learning Objectives:
  • Understand uses of donor advised funds
  • Appreciate when a donor advised fund may not be suitable based upon federal tax rules limiting what expenditures and investments may be made from a DAF

Speaker(s):

Tags: TAX
Category: Concurrent Session (Online)

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