Report to Congress on Supporting Organizations and Donor Advised Funds – Department of the Treasury
Posted on July 21, 2016 by National Center for Family Philanthropy
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Title XII of the Pension Protection Act of 2006, Pub. L. 109-280, 120 Stat. 780 (2006) (the PPA) made numerous changes to provisions of the Internal Revenue Code (the Code) addressing charitable giving and tax-exempt organizations. Particular changes to the law were made regarding supporting organizations (SOs) and charitable giving arrangements commonly referred to as donor advised funds (DAFs). The legislation provided a statutory definition… Read More