The document provides guidance on determining whether a fund is classified as a donor-advised fund under the Pension Protection Act of 2006. It includes a flowchart with decision points to assess if a donor or their appointee has advisory privileges, if the fund is separately identified by donor contributions, and if the fund falls within any exceptions established by the Act. The document emphasizes the importance of consulting legal or tax professionals for specific situations.
documents/EFTA00598164.pdf
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