A charitable family foundation can be much more involved than a donor-advised fund. It is important to understand a client’s expectations before recommending one or the other. A recent Wall Street Journal article, Family Charities Shift Assets to Donor Funds, provides a few recent examples where foundations were dissolved in favor of donor-advised funds. In reading the examples provided, the underlying theme seemed to be that the donor-advised fund was easier and much less time-consuming.
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