Description
This program will develop your understanding of DAF rules and summarize the proposed provisions in the ACE Act. After attending this webcast, taught by seasoned practitioners, participants will be able to:
• Understand the federal tax rules applicable to a tax-exempt organization operating a donor advised fund
• Apply the federal tax rules to a proposed DAF program in an existing tax-exempt organization
• Understand the basic benefits and drawbacks of DAFs for donors depending on their philanthropic priorities
• Understand the competing viewpoints with respect to whether or not and to what extent DAFs should be regulated
• Analyze proposed legislation (i.e., the ACE Act) relevant to DAFs