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Time for Another Treasury Study of Donor-Advised Funds?

Christopher P. Woehrle discusses several issues surrounding these charitable vehicles.

The Pension Protection Act of 2006 (PPA) mandated the Treasury to examine concerns regarding the operation of donor-advised funds (DAFs) and to investigate whether their use was supporting charitable purposes.1 In 2011, the Treasury concluded in a report (the Report) the DAF rules enacted as part of the PPA addressed abusive practices.2 


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TAGS: Philanthropy
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