09 February 2023 Issue 1 Carly Doshi and Preston C Demouchet

DAFs in the spotlight

Carly Doshi and Preston C Demouchet provide an update on the utility of donor‑advised funds in the US

Key points

What is the issue?

Donor-advised funds (DAFs) are a popular charitable vehicle; however, they are being increasingly subjected to legal scrutiny in the US, both in the courts and via proposed legislation.

What does it mean for me?

Advisors to philanthropic clients are well positioned to help their clients understand the features and limitations of a DAF.

What can I take away?

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