Donor-advised funds (DAFs) have dramatically grown in popularity and significance in recent years.1 First used in the 1930s as described below, DAFs have become the most flexible, least complicated and most economical way for many donors to irrevocably dedicate their resources to charity and yet retain an advisory role in how those resources are eventually deployed. Simply put, a DAF is a designated fund at a sponsoring organization (SO) that’s been recognized for federal tax
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