Donor-advised funds after PPA '06: Handle with care!

Jones, George G.; Luscombe, Mark A.
February 2007
Accounting Today;2/12/2007, Vol. 21 Issue 3, p11
Trade Publication
The article discusses donor-advised funds. The steady growth of donor-advised funds over the past several years was in large part a result of the benefits these funds bestow upon their donors. However, some of their recent popularity has been for the wrong reasons and so the Pension Protection Act of 2006 has tried to reign in some perceived abuses. Although donor-advised funds remain a useful tool for charitable high-bracket individuals, the new and recharged excised taxes make planning mistakes more expensive.


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