An Analysis of Charitable Giving and Donor Advised Funds
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Bester Preis: 13,18 (vom 15.04.2017)
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9781478355274 - Molly F Sherlock: An Analysis of Charitable Giving and Donor Advised Funds
Molly F Sherlock

An Analysis of Charitable Giving and Donor Advised Funds

Lieferung erfolgt aus/von: Vereinigtes Königreich Großbritannien und Nordirland EN NW

ISBN: 9781478355274 bzw. 1478355271, in Englisch, Createspace, neu.

13,23 (£ 11,21)¹
versandkostenfrei, unverbindlich
Lieferung aus: Vereinigtes Königreich Großbritannien und Nordirland, in-stock.
Congress has long been concerned with ensuring that contributions for which tax deductions are claimed directly benefit charitable activities. Private foundations, a traditional arrangement that allows donations to non-active charitable entities, typically pay grants out of earnings on donated assets. Another arrangement that is growing rapidly is the donor advised fund (DAF). A taxpayer contributes to a DAF, taking a tax deduction. The fund sponsor makes grants to active charities, advised by the donor. Unlike private foundations, DAFs are not required to pay out a certain proportion of assets as grants each year. DAFs have become increasingly popular in recent years, partly due to commercial funds (e.g, Fidelity) with limited traditional charitable interests. Provisions enacted in the Pension Protection Act of 2006 (P.L. 109-280) required DAF sponsors to report data on grants. The data are reported at the sponsoring organization level, where sponsoring organizations may maintain multiple individual DAF accounts. The 2006 act also directed the Treasury Department to study DAFs, with Congress expressing particular interest in issues relating to potential restrictions on deductions and minimum payout requirements. The Treasury study was released in 2011. Senator Chuck Grassley, Senate Finance chairman at the time of the 2006 legislation, has criticized the study as being disappointing and nonresponsive. The Treasury did not recommend restrictions on deductions (such as those that apply to private foundations where grants are typically made out of earnings), appealing to the lack of legal control by the donor. However, evidence from public comments in the report and sponsor websites indicate that sponsoring organizations typically follow the donor s advice, thus suggesting that donors have effective control over donations and, in some cases, investments. Private foundations have a 5% minimum payout rate (and actual payouts are only slightly above that amount.
2
9781478355274 - Molly Sherlock: An Analysis of Charitable Giving and Donor Advised Funds
Molly Sherlock

An Analysis of Charitable Giving and Donor Advised Funds

Lieferung erfolgt aus/von: Vereinigte Staaten von Amerika EN PB NW

ISBN: 9781478355274 bzw. 1478355271, in Englisch, CreateSpace Publishing, Taschenbuch, neu.

13,18 ($ 13,99)¹
versandkostenfrei, unverbindlich
Lieferung aus: Vereinigte Staaten von Amerika, In Stock.
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