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Donor advised funds (DAFs) are attractive, economical, and popular philanthropic vehicles used by donors and the charities they support. On November 13, Treasury released the first tranche of long-awaited regulations interpreting the statute codifying DAFs that Congress enacted 17-years ago in the Pension Protection Act of 2006. The new regulations establish fundamental concepts and definitions that will be used in forthcoming guidance to address nearly every aspect of DAF regulation. This webinar will provide essential information to any organization administering a DAF program. It also will help donors understand the potential risks and opportunities of DAFs they have already established or may establish in the future.

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Key issues that will be addressed include funds or accounts that previously may not have been considered to be regulated as DAFs as well as accounts and activities that would be excluded from DAF regulation under several proposed safe harbors. The utility and breadth of the safe harbors will be considered with respect to several common applications, including field of interest funds, fiscal sponsorships and payments by DAF sponsoring organizations to personal investment advisors.

<a href="https://urldefense.com/v3/__https:/bakerlaw.zoom.us/rec/share/9_QpNVagOu9UCPyACwBrH7F5cNH24gaD5v0Z_OBCZbU0LwH6NkPXxWp49wQYmu73.pcnaMXD4g8wZcEeZ__;!!FRfqb9lMRA!wCA7zhozXNG7BoEfvu1rKTXM9wc952wFV6PG1xco5Dkw6DHE1GpvOMblL3QxUJC1yZyCgTUonyh1nB789w%24" target="_blank" rel="noreferrer noopener">View the recording.</a> Passcode: 9Tyc?PSU6g

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<a href="https://e.bakerlaw.com/collect/click.aspx?u=WWJJdW9NS3lSNlVFVWhDeEZ4Qis2SHU5SE1BdlBwdmt6R1JaeDFKcGhDL0RKdUNiSGVuREFOK05hYkltRVZma3RVM1pIdWw0QkRDWjJ4Zjg4K1ZZcEFERmN4czdJeEJzQm9NOHk5aXFtOXFqZTJYUWVIOUd5dz09&amp;ch=28cc524b783e150e1814f5b71ec8436df748a26a" target="_blank" rel="noreferrer noopener">Edward J. Beckwith</a>, Partner, BakerHostetler

<a href="https://e.bakerlaw.com/collect/click.aspx?u=WWJJdW9NS3lSNlVFVWhDeEZ4Qis2SHU5SE1BdlBwdmt6R1JaeDFKcGhDL0RKdUNiSGVuREFOK05hYkltRVZma3RVM1pIdWw0QkRDWjJ4Zjg4K1ZZcEFhaStnVERMSHBvaWs2NkZwYUwxc1YzMkdrV1BWek1WQT09&amp;ch=28cc524b783e150e1814f5b71ec8436df748a26a" target="_blank" rel="noreferrer noopener">Alexander C. Campbell</a>, Counsel, BakerHostetler

Ginger F. Mlakar, Senior Vice President, Philanthropic Strategy &amp; Growth and General Counsel, Cleveland Foundation

<a href="https://e.bakerlaw.com/collect/click.aspx?u=WWJJdW9NS3lSNlVFVWhDeEZ4Qis2SHU5SE1BdlBwdmt6R1JaeDFKcGhDL0RKdUNiSGVuREFOK05hYkltRVZma3RVM1pIdWw0QkRDWjJ4Zjg4K1ZZcEFhaStnVERMSHBvRWVZZkczMFdDenFVbHh6YkR3N29aZz09&amp;ch=28cc524b783e150e1814f5b71ec8436df748a26a" target="_blank" rel="noreferrer noopener">Alexander L. Reid</a>, Partner, BakerHostetler

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<em>1.0 hour of CLE credit is approved for California and New York. New Jersey credit is available via reciprocity. Credit is pending in Colorado, Florida, Georgia, Ohio and Pennsylvania. CLE credit may be available in other states upon request.</em>

For questions, contact Lindsay Sonich at <a href="mailto:lsonich@bakerlaw.com" target="_blank" rel="noreferrer noopener">lsonich@bakerlaw.com</a>.

Webinar: Defining Donor Advised Funds: What Is a DAF? (And What Is It Not?)

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