Donor Advised Funds

Donor Advised Funds

In Legislation

Donor Advised Funds in the U.S. Code: Title 26, Subtitle D, Chapter 42, Subchapter G

The current, permanent, in-force federal laws regulating donor advised funds are compiled in the United States Code under Title 26, Subtitle D, Chapter 42, Subchapter G. It constitutes “prima facie” evidence of statutes relating to Taxes (including donor advised funds) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax-Exempt Organizations and Estate Law of the US Code, including donor advised funds) by chapter and subchapter.