Nonprofit Law Matters

Tag Archives: Notice 2017-73

IRS Provides Some Limited Guidance on Donor Advised Funds

Posted in Charitable Gift Planning, Grantmaking & Social Investing, IRS, Private Foundations, Public Charities

On December 4th the IRS issued Notice 2017-73, which provides some key insights into how the IRS is thinking about three distinct areas involving donor-advised funds.  The public is invited to provide input and comment by March 5, 2018.  Some organizations may not like where the IRS is headed on at least two of the… Continue Reading