Gateway to Think Tanks
来源类型 | Brief |
规范类型 | 简报 |
Discerning the True Policy Debate over Donor-Advised Funds | |
Ellen Steele; C. Eugene Steuerle | |
发表日期 | 2015-10-21 |
出版年 | 2015 |
语种 | 英语 |
概述 | This brief summarizes discussion at a June 2015 Tax Policy and Charities Project session where the nation’s leading Donor Advised Fund (DAF) providers, nonprofit leaders, and policy experts sought to clarify and distinguish the policy issues and debates surrounding DAFs, as well as to lay out a research agenda for the DAF field. This brief also contains a useful summary comparison, prepared by Victoria Bjorklund |
摘要 | This brief summarizes discussion at a June 2015 Tax Policy and Charities Project session where the nation’s leading Donor Advised Fund (DAF) providers, nonprofit leaders, and policy experts sought to clarify and distinguish the policy issues and debates surrounding DAFs, as well as to lay out a research agenda for the DAF field. This brief also contains a useful summary comparison, prepared by Victoria Bjorklund, retired partner of Simpson Thacher, of major differences in the laws and regulations applicable to public charities providing DAFs, other public charities and private foundations.
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主题 | Nonprofits and Philanthropy ; Taxes and Budget |
URL | https://www.urban.org/research/publication/discerning-true-policy-debate-over-donor-advised-funds |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/479050 |
推荐引用方式 GB/T 7714 | Ellen Steele,C. Eugene Steuerle. Discerning the True Policy Debate over Donor-Advised Funds. 2015. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
2000481-Discerning-t(254KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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