Proposed Donor Advised Fund Regulations

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This session will provide an overview of the recently proposed regulations on donor-advised funds (DAFs). We will explore the key provisions, including expanded definitions of DAFs, donors, and donor-advisors, new rules on investment advisor compensation, and the introduction of an anti-abuse rule. Attendees will gain insights into potential compliance challenges and considerations for donors, advisors, and DAF sponsors in light of these proposed changes.

 Major Topics:

• Pension Protection Act, which first introduced donor advised fund provisions in the Internal Revenue Code.
• Proposed expansion of the definition of DAFs, donors, and donor-advisors under the proposed regulations.
• Introduction of an anti-abuse rule.
• How the proposed regulations  have already impacted how practitioners advise their clients.

Learning Objectives:

• Understand the key provisions of the proposed IRS regulations on donor-advised funds.
• Evaluate the compliance challenges and considerations arising from the proposed regulations for donors, advisors, and sponsoring organizations to better navigate the changing landscape of philanthropic giving.

Skill Level: Basic

Field of Study: Tax

CPE Hours: 1.5