This document provides an explanation for completing the Donor-Advised Funds Guide Sheet, including background on donor-advised funds, their taxation regime, and specific guidance keyed to the guide sheet. It covers the history, advantages, and legal considerations of donor-advised funds, as well as the implications of the Pension Protection Act of 2006. The document also outlines the taxation regime, including excise taxes and defined terms related to donor-advised funds.
documents/EFTA00598243.pdf
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