IRS Regulations Regarding DAFs

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Authored by Arnold & Porter

The IRS is considering regulations to address the use of donor advised funds (DAFs) to avoid public support limitations—that is, the rule that public charities can only count toward their public support contributions from one donor up to 2% of the charity’s total support for the period. The IRS is aware that some donors will use DAFs to get around this rule and are considering changes that could significantly limit a DAF’s ability to fund smaller donee charities.

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