Header graphic for print
Not For Profit/Exempt Organizations Blog

Tag Archives: donor-advised funds

Treasury Releases Long-Overdue Report on Supporting Organizations and Donor Advised Funds

Posted in Charitable Giving

Along with making significant changes to the rules for supporting organizations (“SOs”) and donor advised funds (“DAFs”) in the Pension Protection Act of 2006 (the “PPA”), Congress directed that Treasury conduct a study on the organization and operation of SOs and DAFs. Congress gave Treasury one year after the enactment of the PPA to submit a report on the study. On December 5th, more than four years past the prescribed deadline, Treasury finally released its long-awaited report to Congress.