Proposed regulations define Donor Advised Funds Alexander L. Reid, Edward J. Beckwith, Alexander C. Campbell, Stella Chang
Contributor(s): Reid, Alexander L
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Material type: 
ArticleSubject(s): IMPUESTOS | FONDOS DE INVERSION | DONACIONES | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 41, n. 2, Winter 2024, p. 47-51Summary: Long-awaited Proposed Treasury Regulations Section 53.4966 were issued in November 2023. While these proposed regulations do establish fundamental concepts and definitions, they do not address some of the issues most important to donors and organizations that sponsor Donor Advised Fund (DAF) programs, and future guidance is expected. But the currently proposed regulations could cause significant disruptions to DAFs as the role of personal investment advisors is potentially severely restricted.
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| Artículos | IEF | IEF | OP 235/2024/41/2-3 (Browse shelf) | Available | OP 235/2024/41/2-3 |
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| OP 235/2024/4-1 Connelly v. United States | OP 235/2024/41/2-1 What's in a name | OP 235/2024/41/2-2 Key State and Local tax developments of 2023 | OP 235/2024/41/2-3 Proposed regulations define Donor Advised Funds | OP 235/2024/41/2-4 Key considerations when buying U.S. clean energy tax credits | OP 235/2024/4-2 Taxing remote workers | OP 235/2024/4-3 The new IRS ruling policy on spin-off transactions |
Resumen.
Long-awaited Proposed Treasury Regulations Section 53.4966 were issued in November 2023. While these proposed regulations do establish fundamental concepts and definitions, they do not address some of the issues most important to donors and organizations that sponsor Donor Advised Fund (DAF) programs, and future guidance is expected. But the currently proposed regulations could cause significant disruptions to DAFs as the role of personal investment advisors is potentially severely restricted.
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