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Daniel Hemel

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Should Foundations Give Now or Later? There Is No Right Answer

When the Ford Foundation and four other philanthropies joined forces last week to pledge to distribute more to nonprofits hurt by the Covid recession, they sent a message to other grant makers. But different missions require different approaches.

Don’t Delay Deductions for Gifts to Donor-Advised Funds

Two legal scholars respond to an op-ed suggesting that DAF donors get a tax deduction only when their money leaves the fund to support charitable work.