National Study on Donor Advised Funds

The 2024 National Study on Donor Advised Funds was published last week by the DAF Research Collaborative. Donor advised funds (DAFs) represent a very substantial and controversial part of the charitable nonprofit sector. On one hand, they are characterized as the fastest growing segment of the sector, attracting more dollars for charities. On the other […]

Two Vehicles, One Home: Fiscal Sponsorship and Donor Advised Funds

On June 1, Social Impact Commons hosted a great practitioner conversation on the intersectionality between fiscal sponsorship and donor advised funds (“DAFs”). The following is a description of the event: We increasingly see fiscal sponsors accidentally or intentionally developing Donor Advised Fund (DAF) programs and, likewise, organizations running DAFs finding themselves acting as fiscal sponsors. […]

Donor-Advised Funds: What You Should Know

Introduction A donor-advised fund (“DAF”) is a charitable vehicle housed within a 501(c)(3) public charity that allows a donor to make a gift, take an immediate charitable deduction, and recommend, typically with strong persuasive authority, future grants made from funds in the DAF. Unlike private foundations that require a minimum annual distribution, a DAF has […]