IRS Proposal May Help Clarify Donor-Advised Fund Excise Tax

By Caroline Waldner, Chelsea Rubin and Colleen Culbertson (November 22, 2023, 3:57 PM EST) -- The Internal Revenue Service and the U.S. Department of the Treasury recently issued proposed regulations under Internal Revenue Code Section 4966 that provide important clarifications and address a number of open issues related to the operation and administration of donor-advised funds, or DAFs....

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