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Abstract: 

An independent panel has made strong recommendations regarding the operation and regulation of donor-advised funds. The Panel on the Nonprofit Sector’s report, Strengthening Transparency Governance Accountability of Charitable Organizations (herein the “Sector Report”), which was produced by a panel “convened at the encouragement” of Senators Grassley and Baucus of the Finance Committee, makes significant recommendations on a number of regulatory issues, and reflects a recognition on the part of the nonprofit sector that transparency and accountability are essential to the strength of nonprofit organizations.

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