Government Information

Earl Gregg Swem Library

An Analysis of Charitable Giving and Donor Advised Funds

Categories: Charity/Nonprofits,Laws/Regulations

http://www.fas.org/sgp/crs/misc/R42595.pdf

This report uses 2008 data to examine the minimum payout requirement for donor advised funds which, unlike private foundations, are not required to pay out a certain proportion of assets as grants each year.  From the Congressional Research Service, posted by the Federation of American Scientists