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Posts Tagged ‘DAF’

Donor Advised Funds Update (December 2017) – New Rules

Published: December 21st, 2017

Jane Dunlap Callahan

The IRS has provided important guidance for donor advised funds (“DAFs”) in Notice 2017-73. In the Notice, the IRS stated that it will allow a DAF to make a distribution to a charity that fulfills the donor’s pledge. Previously, the rules were unclear regarding whether such a distribution would be treated as providing more than an […]