TY - JOUR
T1 - Donor advised funds
T2 - Ethical issues on the new frontier of philanthropy
AU - Biagi, James B.
AU - Hefter, Mark L.
N1 - Publisher Copyright:
© 2022 John Wiley & Sons Ltd.
PY - 2023/2
Y1 - 2023/2
N2 - This paper analyzes critical ethical and legal issues related to the administration and use of Donor Advised Funds for charitable fundraising in American philanthropy. With the swift and profound reshaping of the philanthropic landscape caused by Donor Advised Funds, the mainstream charitable world continues to both digest how these changes affect their work and address the myriad of legal, ethical and donor/public relations issues that arise in connection with gifts to and distributions from them. This paper discusses the most relevant legal and ethical principles governing the sponsorship of, receipt from and contribution to Donor Advised Funds, sets forth the significant legal and ethical issues faced by each of these parties, and finally, puts forth recommendation for them to follow.
AB - This paper analyzes critical ethical and legal issues related to the administration and use of Donor Advised Funds for charitable fundraising in American philanthropy. With the swift and profound reshaping of the philanthropic landscape caused by Donor Advised Funds, the mainstream charitable world continues to both digest how these changes affect their work and address the myriad of legal, ethical and donor/public relations issues that arise in connection with gifts to and distributions from them. This paper discusses the most relevant legal and ethical principles governing the sponsorship of, receipt from and contribution to Donor Advised Funds, sets forth the significant legal and ethical issues faced by each of these parties, and finally, puts forth recommendation for them to follow.
KW - donor advised fund
KW - ethics
KW - nonprofit
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U2 - 10.1002/nvsm.1748
DO - 10.1002/nvsm.1748
M3 - Article
AN - SCOPUS:85127347242
VL - 28
JO - Journal of Philanthropy and Marketing
JF - Journal of Philanthropy and Marketing
IS - 1
M1 - e1748
ER -