Roger Colinvaux, professor at The Catholic University of America Columbus School of Law (Catholic Law), was quoted by Politico in a February 23 article about changing rules on donor advised funds (DAFs). The article, entitled “After a 17-Year Wait, Rules on Donor Advised Funds Are Trickling Out,” details the Treasury Department’s recent attempts to explain how Congress’s 2006 law regulating donor-advised funds is intended to function.

Politico
23 February 2024
By Brian Faler
“After a 17-Year Wait, Rules on Donor Advised Funds Are Trickling Out”
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In the meantime, DAFs have only become more popular. They’re increasingly displacing traditional giving, with an estimated one in four dollars contributed by individuals now going via the accounts. Fidelity, Charles Schwab and other investment giants now routinely rank as among the nation’s biggest charities thanks to the DAFs they sponsor. “DAFs are consuming a greater and greater proportion of overall giving,” said Roger Colinvaux, a former Joint Committee on Taxation staff member who now teaches at Catholic University’s law school.
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