The Biden Proposals on Private Foundations Should Go Further

Publication Date

4-17-2023

Journal

Tax Notes Federal

Abstract

In this article, Zelinsky argues that donor-advised funds should be subject to the same rules as private foundations, and he explains why the Biden administration’s proposals on the matter don’t go far enough.

Volume

179

First Page

441

Publisher

Tax Analysts

Disciplines

Law | Legislation | Taxation-Federal Estate and Gift | Tax Law

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