The article discusses the growing influence of donor-advised funds in the charitable sector and critiques the lack of payout rules for these funds. It argues that while donor-advised funds have democratized philanthropy, they also allow donors to receive tax benefits without ensuring timely distribution of funds to charities. The article debunks five myths about donor-advised funds, emphasizing the need for policy changes to ensure funds benefit society as intended.
documents/EFTA01104571.pdf
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