Charitable giving, donor advised funds and supporting organizations : select analyses
Author(s)
Bibliographic Information
Charitable giving, donor advised funds and supporting organizations : select analyses
（Economic issues, problems and perspectives series）（Financial institutions and services）
Nova Publishers, c2013
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Note
Includes bibliographical references (p. 116-120) and index
Description and Table of Contents
Description
Donor advised funds allow individuals to make a gift to a fund in a sponsoring organisation. Sponsoring organisations are charities that are allowed to receive tax-deductible donations. The gift is irrevocable, as in the case of a gift to a foundation or any other charity. The donor does not legally oversee the payment of grants to charities from the fund, which is determined by the sponsoring organisations. Donors make recommendations for grants (hence donor advised), and there is general agreement that these recommendations determine, with few exceptions, the contributions. This book provides select analysis on charitable giving, donor advised funds and supporting organisations, with a focus on minimum distribution requirements and imposing tighter restrictions.
Table of Contents
- Preface
- An Analysis of Charitable Giving & Donor Advised Funds
- Report to Congress on Supporting Organizations & Donor Advised Funds
- Index.
by "Nielsen BookData"