Protect the Freedom to Give

THE DETAILS

In December 2017, the Treasury and IRS issued Notice 2017-73, “Request for Comments on Application of Excise Taxes with Respect to Donor-Advised Funds in Certain Situations,” signaling their intent to develop new regulations that would affect charitable organizations. These regulations may be published at any time. 
 
These new rules may impose additional restrictions on the use of a popular vehicle for charitable giving, donor-advised funds, which accounted for more than $46 billion in donations to charities in 2021. There could also be proposed rules related to the public support test, qualifying distributions and asset donations, among other things. These proposed changes are likely to restrict charitable giving and curtail freedom, not the other way around. 
 
While we are monitoring for the regulations, it is crucial to prepare to take action to protect the freedom to give. Charitable organizations have a right to submit comments to the federal government when the rules are proposed. To learn more about this process and how to engage on this issue, please sign up for more information below. 

Make Your Voice Heard

To learn when these regulations come out and how to comment on them, please sign up for our email alerts below.

Name

Research

Read more about how donor-advised funds support charities and people in need.

    • July 24, 2023

    Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations

    by Jack Salmon
    • August 1, 2021

    Donor-Advised Funds: A Powerful, Popular Charitable Giving Tool

    by Elizabeth McGuigan
    • February 11, 2021

    Donor-Advised Funds are the Fastest Growing Option in Charitable Giving

    by Howard Husock

Expert Commentary

Learn how public policy proposals could affect charitable organizations and giving vehicles like donor-advised funds.

    • June 22, 2023

    Much Ado About Private Foundations Using DAFs

    by Jack Salmon
    • March 15, 2023

    Biden Budget Targets Charitable Givers

    by Elizabeth McGuigan
    • April 4, 2022

    Biden’s Proposed Budget Threatens Private Foundations

    by Elizabeth McGuigan
    • March 22, 2021

    Behind the Debate: Examining the Measures of DAF Payout

    by Elizabeth McGuigan
    • March 2, 2021

    Donor-Advised Funds Are Supporting Charities in Time of Need

    by Elizabeth McGuigan
    • February 4, 2021

    Why Americans Should Cheer the Use of Donor-Advised Funds

    by Elizabeth McGuigan

Free to Give

These inspiring stories highlight how donors and charities are helping improve people’s lives and how government policies impact their work.

    • March 8, 2023

    How Donor-Advised Funds Support the Needs of Rural Communities

    by Philanthropy Roundtable
    • January 19, 2023

    Why Everyone Should Be Free to Give through Donor-Advised Funds

    by Philanthropy Roundtable
    • April 9, 2021

    Meet Jeremy Kraut-Ordover of Habitat for Humanity International

    by Philanthropy Roundtable

Interviews

Philanthropic strategist and academic Daniel Heist discusses his research “Understanding the Donor-Advised Fund Giving Process: Insights From Current DAF Users,” highlighting the advantages and opportunities that DAFs provide in charitable giving.

  • Part One

    In the first of a three-part blog series, Heist shares the various ways donors can use DAFs and the wide range of timing that DAF donors use to give over the short-term vs. the long-term.
  • Part Two

    The ability to transfer funds from one DAF to another is a common concern. In part two, Heist explains the reasons why donors would choose to transfer from one DAF to another and the benefits of this practice.
  • Part Three

    In the last installment of this series, Heist discusses the many reasons why donors give anonymously and potential lessons for policymakers as DAFs face regulatory threats.