{"title":"Private Foundations' Uses of DAFS","authors":"","doi":"10.1002/npc.30926","DOIUrl":null,"url":null,"abstract":"<p>One of the provisions of the Accelerating Charitable Efforts Act (summarized in the August 2021 issue) would prevent private foundations from using grants to donor-advised funds to qualify for their mandatory payout requirement.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 11","pages":"8"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30926","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
One of the provisions of the Accelerating Charitable Efforts Act (summarized in the August 2021 issue) would prevent private foundations from using grants to donor-advised funds to qualify for their mandatory payout requirement.