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Congressional Research Service BacksMinimum Payout Rule for DAF Accounts  


Author:  Staff Editors.


Source: Volume 11, Number 06, September/October 2012 , pp.6-9(4)




Family Foundation Advisor

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Abstract: 

Excerpts from the CRS study including an Analysis of Charitable Giving, Donor-Advised Funds Summary, DAFs Versus Foundations, DAF Contribution Rules, Minimum Distribution Requirements, and a brief conclusion.

Keywords: donor-advised funds, Molly F. Sherlock, Jane G.Gravelle, Pension Protection Act of 2006 (P.L. 109-280)

Affiliations:  .

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