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Charitable Organizations Donor-Advised Funds (DAFs) Excise Tax

BakerHostetler

Analysis of Tax-Exempt Organization and Charitable Giving Changes Under the 2025 Tax Legislation

BakerHostetler on

The Legislation combines spending and policy priorities from 11 congressional committees and will reshape federal policy across nearly every sector of the U.S. economy. There is a possibility for one or more additional budget...more

ArentFox Schiff

IRS, Treasury Release Proposed Regulations on Donor-Advised Funds

ArentFox Schiff on

The US Department of the Treasury (Treasury Department) and Internal Revenue Service (IRS) recently published proposed regulations under Section 4966 to provide additional guidance on several issues related to creating and...more

BakerHostetler

Proposed Regulations Define Donor Advised Funds

BakerHostetler on

Donor advised funds (DAFs) are wildly popular with donors because they reduce the costs and administrative burdens of charitable grants and investing, thereby increasing amounts available for charitable giving. Since 2009,...more

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