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Donor Advised Funds: Proposed Regs Offer Guidance, But Leave Big Questions Unanswered

For the past 16 years, the U.S. Department of the Treasury’s Office of Tax Policy and the Internal Revenue Service’s joint Priority Guidance Plan has included the issuance of regulations relating to donor advised funds (DAFs)...more

Procedural Missteps Lead to Loss of Tax Deductions for Charitable Gifts

As the end of 2022 approaches, many individuals, families and businesses consider making donations to their favorite charities. In light of recent judicial decisions enforcing “strict requirements” to claim tax deductions for...more

Creative Tax Planning With “Flip” Charitable Remainder Unitrusts

As predicted, the 2017 Tax Act appears to have impacted the state of charitable giving in the United States. The 2019 Giving USA report released June 18, 2019, indicated that giving by individuals declined by 3.4 percent...more

Donors Must Dot All i’s, Cross All t’s When Making Year-End Charitable Gifts

As donors and their advisors rush to close year-end charitable gifts, it is easy to overlook the very precise requirements for income tax deductibility. Donors who fail to follow these rules may find their entire deductions...more

Donor Advised Funds: Useful New Tools for Charities and Donors

Donor advised funds (DAFs) are among the most-discussed vehicles in the charity world today. Proponents see DAFs as useful alternatives to private foundations and supporting organizations when donors want to provide...more

Donor Advised Funds: A Popular Way to Give to Charity

In recent years, donor advised funds have become a popular alternative to private foundations and supporting organizations for many donors. Donor advised funds allow donors to receive some of the benefits associated with a...more

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