Donor advised funds allow individuals to make a gift to a fund in a sponsoring organization. Sponsoring organizations are charities that are allowed to receive tax-deductible donations. The gift is irrevocable, as in the case of a gift to a foundation or any other charity. The donor does not legally oversee the payment of grants to charities from the fund, which is determined by the sponsoring organizations. Donors make recommendations for grants (hence donor advised), and there is general agreement that these recommendations determine, with few exceptions, the contributions. This book provides select analysis on charitable giving, donor advised funds and supporting organizations, with a focus on minimum distribution requirements and imposing tighter restrictions.
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Формат PDF ● страницы 170 ● ISBN 9781624179914 ● редактор Leonel Arrick ● издатель Nova Science Publishers ● опубликованный 2016 ● Загружаемые 3 раз ● валюта EUR ● Код товара 7222649 ● Защита от копирования Adobe DRM
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