捐助者告知基金是与谁想在1年扣除慈善捐款，但要过一段年慈善分布（赠款）慈善目标的个人一个日益流行的机制。他们往往建议这些个人的最好替代品开始一个私人基金会。In general, a donor advised fund (“DAF”) is an account hosted by a sponsoring 501(c)(3) organization, usually a community foundation or a nonprofit affiliate of a financial services company, that is funded by a donor’s contributions in the form of cash, stock, or other assets. While the donor relinquishes legal control over the donation at the time it’s made, the donor retains advisory privileges as to the distribution of the funds and is generally able to benefit from a tax deduction on the contribution in the year in which it is made. In practical terms, the advice is generally followed by the sponsoring organization so long as grants to the identified grantees would not violate applicable laws or be outside of the sponsoring organization’s exempt purpose or mission.

定义

在下面2006年养老金保护法案中，DAF被定义为基金或帐户：

（ⅰ），其被单独地通过引用标识一个供体或供体的贡献，

（ii）所拥有和由发起组织控制，并且

（三）关于其供体（或指定或捐赠者指定的任何人）的，或可合理预期有关于此类基金或账户持有的数额分配或投资，咨询权限

IRC第4966（d）（2）（A）。

上述定义的所有三个部分必须被满足的基金或帐户被定性为DAF。虽然美国国税局目前尚未提供法规解释这些要求，美国国税局发布了捐助者，顾问的基金指南手册说明在2008年即在一定的基金是否符合测试确定启发：

1. 单独确定基金：为了成为一个独特的基金或账户插脚一个的目的，基金或帐户必须是指一个特定的捐赠者或捐赠者的贡献。引导板提供了一个独特的基金或帐户的一个主办单位除非基金或账户由上发起组织的书籍处理基金命名供体后的基金，或（2）是指捐赠者或捐赠者，如（1）的贡献不符合该定义的这个叉为归属于贡献的具体捐赠者或捐赠者的资金。虽然我们对什么构成没有权威的指导具体的捐助者in this context, we agree with attorney Greg Colvin’s analysis* based on the legislative history that the term refers to related donors (including any member of the donor’s or donor advisor’s family or a 35% controlled entity of the donor or member of the donor’s or donor advisor’s family). Accordingly, if a sponsoring organization has established a restricted fund or account that is funded exclusively by contributions from a single donor or a group of related donors, regardless of the name of the fund, this requirement may be met. If the restricted fund or account is funded by contributions from a group of unrelated donors (which is often a characteristic of a giving circle), this requirement may not be met. Note, however, that that the number of unrelated donors and the relative contribution amounts of the different donors may impact this analysis.
2. 拥有和控制由保荐组织：为了满足第二个要求，发起组织，它必须是一个公益慈善事业，一般必须有合法的所有权和下面的贡献控制了资产，而基金或账户不得拥有或授权人或其他类似的人所控制。
3. 捐助者咨询特权：最后，捐赠者或捐赠顾问必须具备，或合理地期望有，在分布，可以以书面文件或通过捐助，捐助的顾问，并发起组织的行为来证明咨询特权。Advisory privileges refers to the right of a donor or donor advisor to provide “noncompulsory recommendations, suggestions, or consultative advice” with respect to how the fund is granted out, but should be understood to be distinct from a donor’s legal right to control the donation.

DAFS受到几个私人基金会样的规则，发起组织可能不是通常需作公益慈善事业。这些规则将在后续的后加以解决。此外，虽然姗姗来迟，国税局预计将在某个时候在不久的将来DAFS问题的规定。这可以解决不确定性的潜在领域包括国税局是否会在新一DAF，类似于适用于私人基金会的5％支付需求，及其他私人基金会规则，可以合理地捕捉DAFS被关押资金强制性支出。biwin必威365

延伸阅读：

国税局：捐助者，顾问的基金

*阿德勒与科尔文：为一个会计betway必威体育条款赞助由公益慈善维持一个项目也是“捐赠基金提供咨询？”