January 23, 2023
Lead Stories
DAF Assets Top $234 Billion While Controversy Continues
Total distributions exceed 27% of fund value, while critics seek to delay tax breaks
NY Attorney General Sanctions CEO of DAF Sponsor for Breach of Fiduciary Duty
AG permanently bars CEO from serving as fiduciary of a charity for misusing funds for personal benefit for himself and others
Estate Planner Did Not Breach Duty By Failing to Disclose Basis of Fees
Court affirms plan that reduced bequests to daughters of couple who established charitable remainder trusts
Appropriations Act Expands IRA Distributions, Curbs Conservation Easements, And Prohibits Definition for 501(c)(4) Groups
And Prohibits Definition for 501(c)(4) Groups Congress does not want IRS to define how much electioneering is permissible for social welfare organizations
Ready Reference Page
What’s the deal with Damar Hamlin’s charity?
It isn't recognized by the IRS and has not registered for charitable solicitation
Lessons from Litigation