A philanthropic boom: "donor-advised funds"
The Economist
Give and take
March 23, 2017
. . .
Although such shenanigans are harder to pull off, there are still opportunities, mainly at smaller DAF-providers, says Roger Colinvaux of Columbus School of Law. A keen fraudster could set up a small non-profit, staff it himself, channel money into a DAF, claim the tax breaks, redirect the money back to the non-profit and draw a fat, tax-advantaged salary.
. . .
Professor Roger Colinvaux's
Areas of Expertise
Tax-Exempt Organizations
Charitable Deduction
Political Activities of Nonprofits
For additional information about our professors' areas of speciality, see Professor Colinvaux's faculty page.