Donor-Advised Funds in the U.S.: Controversy and Debate
This article is an edited version of a paper that was written for the McGill-McConnell Program: Master of Management for National Voluntary Sector Leaders. “It is
This article is an edited version of a paper that was written for the McGill-McConnell Program: Master of Management for National Voluntary Sector Leaders. “It is
[Editor’s Note: The paper on which this article was based was intended for a legal audience but the issues surrounding donor-restricted charitable gifts must be
When Annabelle White received a large inheritance 12 years ago, she knew she wanted to give money to environmental causes. Having previously sat on the
This article has been developed and updated by the author (as of July 2003), from a presentation to the 3rd Annual Estates and Trusts Forum
PREPARED BY MAURA BROWN, MA Subject Index A ACCOUNTABILITY. Administrative Community service organizations 2005(Vol. 19,No. 4), pp. 267–68 ACCOUNTABILITY. Evaluation Community service organizations 2005(Vol. 19,No.
Resolved: Founders and directors will help their foundations have greater impact if they commit their entire endowments during a limited period of time, spending down
Viewpoint and Counterpoint provide a forum for informed debate of issues of wide interest to the philanthropic sector. The opinions expressed are those of the
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in