News & Analysis as of

Excise Tax Donor-Advised Funds (DAFs) Tax Exempt Entities

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

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

Farella Braun + Martel LLP

An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and episode 62 describes new proposed regulations important to the administration of donor advised funds. The Internal Revenue Service and the...more

Morgan Lewis

IRS and Treasury Department Release Notice Regarding Donor Advised Funds

Morgan Lewis on

In addition to sponsoring organizations of donor advised funds, the Notice may also impact donors and other tax-exempt organizations, including both private foundations and public charities; affected parties should submit...more

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