25 Elder Law Journal (forthcoming 2018)
Trusts & Estates
Special Report: Review Of Reviews
Sympathetic to the claims that so-called warehousing is generally bad. Another common concern is that because DAFs are generally pass-throughs to other charities, various sorts of donor abuses can occur and are more likely than when charitable contributions go directly to “real” charities.
Such abuses range from sophisticated estate-planning transactions down to donors running contributions to athletic departments for tickets through a DAF to obtain a 100 percent charitable deduction rather than the allowed 80 percent deduction.
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