American Enterprise Institute: 'Appreciation in Donor-Advised Funds - An Analysis of Major Sponsors'
The American Enterprise Institute issued the following report on Feb. 11, 2021, by Howard Husock, adjunct scholar in Domestic Policy Studies, entitled "Appreciation in Donor-Advised Funds: an Analysis of Major Sponsors".
Here are the excerpts:
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* Donor-advised funds (DAFs)--individual tax-advantaged accounts through which individuals set aside funds for current and future charitable use--have become the fastest-growing vehicle for charitable giving in rece...