Donor advised funds: Ethical issues on the new frontier of philanthropy

James B. Biagi, Mark L. Hefter

Research output: Contribution to journalArticlepeer-review

1 Scopus citations

Abstract

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.

Original languageEnglish
Article numbere1748
JournalJournal of Philanthropy and Marketing
Volume28
Issue number1
DOIs
StatePublished - Feb 2023

Keywords

  • donor advised fund
  • ethics
  • nonprofit

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