Big changes would require an act of Congress but lawmakers have not stepped up. And there’s been pushback against new rules the IRS has proposed for these accounts reserved for giving.
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Articles on donor-advised funds
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Three scholars weigh in regarding the priorities of these wealthy American donors, who gave less to social service and racial justice groups than in the first year of the COVID-19 pandemic.
Little comprehensive research about what the charitable accounts, known as DAFs, are supporting has been conducted until now.
While support for social services and historically black colleges and universities rose sharply, these donors spent a tiny fraction of what the government distributed to people who needed help.
When organizations dedicated to doing good make money their top priority, they get into trouble.
Before you reach for that checkbook or give to a charity online, pause to think about what makes a cause good in the first place.
As these tax-exempt vehicles transform philanthropy, they’re drawing more scrutiny. Will Congress or the Trump administration tinker with the rules that encouraged their rapid growth?
Top contributors
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Professor of Accounting, The Ohio State University
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Professor of Public Administration, Binghamton University, State University of New York
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Associate Professor of Public Policy and Public Administration, George Washington University
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Associate Professor of Nonprofit Leadership, Seattle University
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Professor of Law, University of Pittsburgh
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Associate Director of Research, Indiana University Lilly Family School of Philanthropy, and Managing Editor, Giving USA, Indiana University
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Associated Director of Data Partnerships at the Lilly Family School of Philanthropy, Indiana University
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Research Fellow, University of Oxford
