ACN Business

US regulators are scrambling to catch up with the boom in these charitable giving accounts

Written by Brian Mittendorf, Professor of Accounting, The Ohio State University

DAFs more or less operate as a mini foundation.Wong Yu Liang/Moment via Getty Images

A revolution in charitable giving is underway due to the growth of donor-advised funds in the United States.

Known widely as DAFs, these financial accounts are designated for charitable giving. Donors can get an immediate tax deduction by putting money or other...

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