Key IssuesDonor-Advised Funds
These charitable giving accounts are popular and effective vehicles that allow donors to support a wide variety of charitable causes. These funds are accessible to all Americans. They provide flexibility for givers to respond to crises quickly and give strategically over the long-term.
February 26, 2026
Don’t Conflate Foreign Influence With Philanthropy
December 16, 2025
The Most Sustainable Gift Isn’t a Donation, It’s a Donor-Advised Fund
February 7, 2025
DAFs Scrutiny a Misguided Distraction
December 16, 2024
DAFs Deliver: $54 Billion in Grants Despite Inflationary Headwinds
Policy Primer
Donor-Advised Funds: A Powerful, Popular Charitable Giving Tool
Donor-advised funds, or DAFs, are personal charitable giving accounts that allow donors flexibility, accessibility and tax benefits for their charitable contributions. These accounts are hosted by public charities including community foundations, mission-based organizations and national sponsors.
Policy Research & Analysis
Donor-Advised Funds: Payout Trends, Inactivity Policies, and Accessibility
When Private Foundations Give Through DAFs: Exploring the How and Why of This Practice
Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies
Flawed Study Makes Erroneous Claims About DAFs
All Americans should be free to give to causes they care about
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