Index/Topics/Donor-advised funds

Donor-advised funds

The use of donor-advised funds as a means of donating to nonprofit organizations, and the potential limitations on transparency in such donations.

Fact-Checks

9 results
Jan 26, 2026
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What steps should an IRA owner take to confirm a charity can accept a QCD before initiating a transfer?

Before instructing an to send money to a nonprofit, an IRA owner should confirm the charity is an eligible public charity (not a donor‑advised fund or private foundation), verify the charity can and w...

Jan 7, 2026
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Who are the largest donors to the Heritage Foundation and how much did each give in 2022-2023?

Public filings show the Heritage Foundation ran roughly $101 million in revenue in 2023, but independent reporting and transparency databases do not publish a single, comprehensive roster of individua...

Jan 16, 2026
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Which organizations qualify as eligible charities for the 2025 above-the-line deduction?

The new above‑the‑line charitable deduction created by the 2025 tax package is narrowly targeted: it covers cash gifts made directly to U.S. publicly supported 501(c) charities and explicitly excludes...

Jan 25, 2026

Which foundations funded Project 2025 and what amounts did each give between 2022–2024?

was funded not by a single, transparent pot but by a web of , and itself; public reporting identifies several large foundations and specific grants between 2022–2024 but does not provide a comprehensi...

Jan 25, 2026

Which charities explicitly refuse or cannot accept Qualified Charitable Distributions and why?

Qualified Charitable Distributions () can be made only to charities that meet the ’s definition of a qualifying 501(c); by contrast, , donor‑advised funds and supporting organizations are explicitly i...

Jan 20, 2026

Can taxpayers take an above-the-line charitable deduction if they don't itemize in 2025?

The short answer: No — taxpayers cannot claim the new above-the-line charitable deduction for non‑itemizers for the 2025 tax year; that provision becomes effective for taxable years beginning after De...

Jan 28, 2026

What grants and 990 filings reveal about Cooperation Cannon River's donors and spending in 2024–2025?

’s public financial trail for 2024–2025 is thin: available records show at least one Form 990 processed in August 2025 but independent charity-data services say the organization has only one electroni...

Jan 24, 2026

How do nonprofit funding networks like Arabella and Tides operate and what transparency rules govern them?

such as and act as intermediaries that collect major philanthropic dollars, provide fiscal sponsorship and donor-advised services, and regrant to projects and campaigns—often enabling donor anonymity ...

Jan 23, 2026

Where did donations to tpusa come from in its first few years

came largely from wealthy conservative individuals, family foundations and established right‑of‑center philanthropic vehicles rather than broad corporate giving, with small early gifts growing into mu...