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EFTA00598243Set 9

2008-07-3118p7,762w

DONOR-ADVISED FUNDS GUIDE SHEET EXPLANATION July 31, 2008 PURPOSE This Guide Sheet Explanation is designed to assist in the completion of the Donor- Advised Funds Guide Sheet. It contains ... parts: a background part that explains the history and taxation regime applicable to donor-advised funds and an explanation part keyed to the donor-advised funds guide sheet. BACKGROUND Donor ... Pension Protection Act of 2006 (Pub. L. No. 109-208), the term "donor-advised fund" was not defined in the Code or Regulations, but it was understood to include arrangements

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598243.pdf

EFTA01104426Set 9

2006-07-2621p7,866w

Means, House of Representatives July 2006 TAX-EXEMPT ORGANIZATIONS Collecting More Data on Donor-Advised Funds and Supporting Organizations Could Help Address Compliance Challenges ... EFTA01104426 July 2006 TAX-EXEMPT ORGANIZATIONS proG A 0 Highlights Collecting More Data on Donor-Advised Highlights of GAO.CG7vu, a report to the Funds and Supporting Organizations Chairman, Committee ... Representatives Could Help Address Compliance Challenges Why GAO Did This Study What GAO Found Donor-advised funds and Donor-advised funds, supporting organizations, and private foundations supporting organizations

https://www.justice.gov/epstein/files/DataSet%209/EFTA01104426.pdf

EFTA01104447Set 9

2011-12-05117p44,458w

Report to Congress on Supporting Organizations and Donor Advised Funds Department of the Treasury December 2011 EFTA01104447 DEPARTMENT OF THE TREASURY WASHINGTON, D.C. 20220 December 5, 2011 The Honorable ... Treasury has conducted a study on the organization and operation of supporting organizations and donor advised funds. Section 1226(b) of the PPA directs the Secretary of the Treasury ... submit a report on the supporting organization and donor advised fund study to Congress. Enclosed is our report on Supporting Organizations and Donor Advised Funds. An identical letter is addressed

https://www.justice.gov/epstein/files/DataSet%209/EFTA01104447.pdf

EFTA00102702Set 9

Record Type Single Donation Donation 04/09/2003 Account Name C.0.U.O. Foundation. Inc Type Organization Gift Donor C.0.U.O. Foundation. Inc Transaction Type Donation Donation Owner ICA-Automation Probability (96) 100% Amount ... Code User Confirmation Code Canadian Amount Settlement Batch Canadian Exchange Rate First Event Date Donor Primary Classification I have included Interlochen in my will Gift Category (for The Send ... Credit Velocity Score 2.0 "Current Trustee" gift Soft Credit Velocity Score 2.0 Soft Credit donor names) Merchant Account formula Description Acknowledgment! Receipt Status Enhanced Acknowledgment 4) VP/IPR - NonTrustee

https://www.justice.gov/epstein/files/DataSet%209/EFTA00102702.pdf

EFTA00603535Set 9

2013-07-2912p5,984w

LINE OF SIGHT IV AKING CHARITABLE GIFTS OF ART A PRIMER FOR DONORS INTRODUCTION The United States is consistently the most charitable nation in the world. Americans July ... gifts of art and collectibles to museums, cultural institutions and other nonprofits, would-be donors should be careful to understand the tax rules that govern charitable gifts ... gifts of art are highly technical and, in some cases, confusing. For example, a donor's decision to donate a piece of art that was gifted to the donor instead

https://www.justice.gov/epstein/files/DataSet%209/EFTA00603535.pdf

EFTA00598276Set 9

funds. These duties provide additional protections for charities and also protect the interests of donors who want to see their contributions used wisely. I EFTA00598280 UPMIFA modernizes the rules governing ... those who manage and invest its funds to: I. Give primary consideration to donor intent as expressed in a gift instrument, 2. Act in good faith, with the care ... charities and provides more guidance for those who manage and invest the funds. Donor Intent with Respect to Endowments. UPMIFA improves the protection of donor intent with respect to expenditures

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598276.pdf

EFTA01104564Set 9

2011-12-057p5,354w

governing DAFs is in play. For most of their history DAFs flew under the Donor-Advised Funds radar, receiving little scrutiny from Congress or By Ray D. Madoff Treasury. However ... imposed on private foundations. In this article, Madoff argues that the current law governing donor-advised funds provides too much In this article, I argue that while DAFs serve ... benefit to donors and sponsoring organiza- valuable function by offering a low-cost alternative tions, without ensuring sufficient benefit to the to private foundations, they should be adequately charitable sector

https://www.justice.gov/epstein/files/DataSet%209/EFTA01104564.pdf

EFTA00296266Set 9

much needed alternative for charitable giving at the highest levels. -Contribution Flexibility; The GA Donor Advised Fund can accept and hold a wide array of assets. -Investment Choice and True ... independent investment advisor to manage the assets in theirDonor Advised Funds. -Greater Reach: Donors can expand their grant recommendations to help charities throughout the country, possibly internationally, in addition ... opportunities available through the unparalleled large-giving experience of the Gates Foundation. The GA Donor Advised Fund program would be specifically designed to enhance opportunities for large-scale giving

https://www.justice.gov/epstein/files/DataSet%209/EFTA00296266.pdf

EFTA00598194Set 9

2011-07-209p3,778w

Wednesday July 20, 2011 ligni k 'c'iliffitiohi :eiffiLitiresithi-kr: 4 •0114& GinLAW 7.1.8 Donor Advised Funds PRO Donor Advised Funds Donor Advised Funds: One option for a donor ... wants to make a gift to charity is a donor advised fund (DAF). Definition of DAF: A DAF has three specific requirements. Deductible DAF Donations: DAFs are maintained ... appreciated property limits for public charities. Prohibited Payments to Disqualified Persons: Donors and their advisors are disqualified persons for purposes of payouts or benefits from DAFs. Charitable DAF Distributions: DAFs

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598194.pdf

EFTA01154756Set 9

choose AEF?gate s apollo • Independences ga; AEF-is a neutral platform for Donor Advised Funds, tools, information, and investments to enable donors and professional advisors to design and conduct ... their charitable activities as effectively and efficiently as possible. AEF is the only leading Donor Advised Fund program to offer this level of independence and personalized charitable management. • Contribution flexibility ... management: You may recommend an independent investment advisor to manage the assets in your Donor Advised Funds. • Greater reach: You can expand your grant recommendations to help charities throughout

https://www.justice.gov/epstein/files/DataSet%209/EFTA01154756.pdf

EFTA00598083Set 9

2006-04-2419p13,662w

status: Charitable purpose.— The IRS properly determined that a California corporation that administered a donor advised fund did not qualify for tax-exempt status under Code ... corporation's operations. in particular its supervision of donor foundations, was characterized at least by willful neglect and. more than likely. an active willingness to participate in a scheme designed ... promotional materials revealed that it was designed to "warehouse wealth." that is, to allow donors to "contribute" property and cash to their foundations, control the investment of those resources

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598083.pdf

EFTA01131014Set 9

2012-05-1129p14,282w

collectible under Section 408(m); AND • It has been held by the donor for more than one year. o Sales of capital gain collectible property are taxed at a maximum ... work of art is "ordinary income property" if: • It was created by the donor; • It was received by the donor as a gift from the creator; Proverb originating with Hippocrates ... transfer to a non-family member. • Process of making non-charitable gifts': o Donor should sign a Deed of Gift with a signed acceptance; o File a gift tax return

https://www.justice.gov/epstein/files/DataSet%209/EFTA01131014.pdf

EFTA00598155Set 9

2006-09-074p1,542w

COUNCIL on FOUNDATIONS Definition of a Donor-Advised Fund Revised — September 7, 2006 The Pension Protection Act of 2006 includes the first comprehensive regulation of donor- advised funds. These ... charities that hold assets in such funds. However, a provision barring the payment from donor-advised funds of grants, compensation and similar payments to donors, advisors, and persons related ... signature which occurred on August 17, 2006. Understanding the definition of what is a donor-advised fund also is important to the implementation of the bill's charitable IRA rollover

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598155.pdf

EFTA01301134Set 10

2019-09-1130p5,076w

EFTA_00189023 EFTA01301135 Agenda • A unique opponunity • A unique approach • How would it work — Donor case studies — Investments — Philanthropy • Next steps • Appendix J.P. Morgan SDNY_GM_00078557 Confidential Treatment Requested ... transformational philanthropic leadership for unprecedented dollars committed via the Giving Pledge and by other donors • Donors globally have expressed strong interest in supporting their long-term philanthropic intentions with ... optimize philanthropic strategy and impact • I.P. Morgan can establish an institutional bridge to link donors globally with forums, networks and processes for donor engagement, collaboration, and pooled giving • I.P. Morgan

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01301134.pdf

EFTA00316633Set 9

would offer a solution to giving at the large level. -Contribution Flexibility; The GA Donor Advised Fund can accept and hold a wide array of assets. -Investment Choice and True ... They may also recommend an independent investment advisor to manage the assets in your Donor Advised Funds. &I-eater Reach: One can expand their grant recommendations to help charities throughout ... local community take advantage of the Gates Foundation experienced large giving machine. The GA Donor Advised Fund program would be specifically designed to enhance opportunities for large giving. The problems

https://www.justice.gov/epstein/files/DataSet%209/EFTA00316633.pdf

EFTA01111049Set 9

2012-12-138p3,502w

December /3 , 2012 between Mortimer B. Zuckerman of New York City ("the Donor"), and The Trustees of Columbia University in the City of New York City ("Columbia"). WHEREAS, Columbia will ... which are incorporated as terms and conditions of the Agreement; and WHEREAS, the Donor desires to advance the foregoing program upon the terms and conditions hereinafter set forth; and WHEREAS ... Donor is the settlor and beneficiary of eight charitable remainder trusts, designated as "The Mortimer B. Zuckerman 2015 Charitable Remainder Trust" through "The Mortimer B. Zuckerman 2022 Charitable Remainder Trust

https://www.justice.gov/epstein/files/DataSet%209/EFTA01111049.pdf

EFTA00607676Set 9

2008-07-315p1,925w

DONOR-ADVISED FUNDS GUIDE SHEET July 31, 2008 INSTRUCTIONS: This guide sheet is designed to assist in processing of Form 1023 applications for recognition of exemption under ... submitted by sponsoring organizations that maintain donor-advised funds. The guide sheet assumes that an organization is otherwise qualified as an exempt organization and focuses on issues that ... identifying whether the organization is a sponsoring organization because it maintains one or more donor-advised funds. If the answer to questions 1 through 3 is "Yes" and the answer

https://www.justice.gov/epstein/files/DataSet%209/EFTA00607676.pdf

EFTA01090583Set 9

2006-08-175p2,805w

12/06/2006 The Pension Protection Act of 2006 (PPA) includes the first comprehensive regulation of donor- advised funds, and it directly affects scholarship funds with donor involvement. Community foundations that have ... review the operations of these funds to determine whether they will be considered donor-advised funds under the new law: • Donor-advised scholarship funds • Alumni group scholarship funds • Memorial scholarship ... established by churches or other charities Grants and distributions to individuals now prohibited for donor-advised funds Beginning at the start of the first tax year following the August

https://www.justice.gov/epstein/files/DataSet%209/EFTA01090583.pdf

EFTA01851906Set 10

Individually Managed Fund Agreement ‘ ..,S)ILICON VALLEY community foundation- Silicon Valley Community Foundation offers donors the opportunity to recommend investment managers or firms to manage donated assets through its Individually ... foundation- Individually Managed Funds Policy Introduction Silicon Valley Community Foundation is pleased to provide donors the option of a customized investment approach by recommending a preferred investment advisor of their ... choice. This approach allows donors and their investment advisors to maintain their professional relationships while furthering the donor's philanthropic goals. Minimums Fund size minimums vary based on the make

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01851906.pdf

EFTA02693048Set 11

2011-08-3115p2,125w

EFTA02693048 Agenda A unique opportunity A unique approach How would it work Donor case studies Investments Philanthropy • Next steps • Appendix J.P Morgan 1 EFTA_R1_02036110 EFTA02693049 Executive Summary Opportunity ... transformational philanthropic leadership for unprecedented dollars committed via the Giving Pledge and by other donors • Donors globally have expressed strong interest in collaborating with the Gates Foundation to optimize philanthropic ... strategy and impact • J.P. Morgan can establish an institutional bridge to link donors globally with forums processes for donor engagement, collaboration, and pooled giving • J.P. Morgan can support the philanthropic

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02693048.pdf

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Corpus: 1990-03-17 – 2025-12-01

July 2008

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Results by Dataset2,417 total

Set 4

3

Set 6

3

Set 8

19

Set 9

1,372

Set 10

836

Set 11

182

Set 12

2