Tag Archives: Donor-Advised Funds


Cumberland Advisors Market Commentary – Time to Re-Examine Donor-Advised Fund Tax Policy

Author: Gabriel Hament, Post Date: September 24, 2019

The tax treatment and rules governing donor-advised funds (DAFs) continue to garner attention nationwide. According to the National Philanthropic Trust’s 2018 DAF Report, as of FY 2017 over $110 billion was housed within 463,622 DAFs across 604 community foundations, 345 single-issue charities, and 53 national charities. Donors contributed $17.24 billion in 2013, which rose to […]

Donor-Advised Funds (DAFs): Warehouses of Charitable Dollars or a Democratic Vehicle for Philanthropy?

Author: Gabriel Hament, Post Date: September 25, 2018
Gabriel Hament, Foundations and Charitable Accounts, Cumberland Advisors

The long-standing debate surrounding the lightly regulated world of donor-advised funds has been gaining traction on the pages of the Nonprofit Quarterly (NPQ).[1] To help frame the discussion, here are some bullet points from Bruce DeBoskey on the history and growth of DAFs, published by the Denver Post: (*) “Today, there are about 300,000 DAFs […]