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Private Foundations and Donor advised Funds

Trusts & Estates
Donor advised funds (DAFs)1 and private foundations (PFs)2 are often compared and con- trasted. Those making the comparisons often quickly conclude that a DAF is the better choice. More and more it seems that DAFs are becoming the reflexive recommendation of many advisors. Almost before a client describes her charitable desires—or how large the —the advisor enthusiastically decrees, “The DAF is the right choice for you!”

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