News & Analysis as of

Proposed Regulation Excise Tax Donor-Advised Funds (DAFs)

Cadwalader, Wickersham & Taft LLP

Reaction to Donor-Advised Fund Proposed Regulations Prompts IRS Hearing

In November 2023, the IRS issued proposed regulations relating to donor-advised funds ("DAFs"). The regulations define certain terms such as DAFs, Donors, and Donor-Advisors, and describe taxable distributions that are...more

Farella Braun + Martel LLP

Hearing Scheduled for Proposed DAF Regulations

The Proposed Regulations have generated a huge number of comments. EO Radio Show episodes 62, 63, 64, and 65 provide an introduction to DAFs and a description of the Proposed Regulations under 4966. The public hearing on...more

Cadwalader, Wickersham & Taft LLP

IRS Releases Proposed Donor-Advised Fund Regulations

The IRS recently released proposed regulations interpreting the provisions of the Code pertaining to donor-advised funds ("DAFs"). The regulations provide needed definitions of working terms such as DAFs, Donors and...more

McGuireWoods LLP

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

McGuireWoods LLP on

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

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

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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