Topic Index: Donor Advised Funds

Cold Snap for Donor Advised Funds: The New DAF Rules

The Pension Protection Act of 2006 (“Act”), which so radically redefined the rules for supporting organizations, has also transformed the rules relating to donor advised funds (DAFs). For the first time, the Act accords DAFs express Internal Revenue Code (“Code”) recognition, a tribute to the recent rapid success of DAFs and the charities and commercial […]