Description

Book Synopsis
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.

Charitable Giving, Donor Advised Funds &

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    A Hardback by Leonel Arrick

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      Book details

      Publisher Nova Science Publishers Inc
      Published 19 June 2013
      ISBN-13 9781624179907
      978-1624179907
      ISBN-10 1624179908

      Description

      Book Synopsis
      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.

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