Donor-Advised Funds, or DAFs, are a rapidly growing staple in the giving of individual donors. But they are also controversial. This important original article by IUPUI’s Patrick Rooney explores how their use may affect the charitable money flows in our modern giving landscape.
Repeal of the estate tax can be expected to reduce giving, both during life and at death. We should also be concerned about repeal from an equity perspective, as the estate tax provides a means to tax wealth, legal and illegal, that has escaped taxation.
Some variations in how organizations report management and general expenses on their IRS Form 990s defy plausibility. Based on the largest study to date of overhead costs in the nonprofit sector, this article explores the consequences of these inconsistencies.
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