Browsing by Subject "donor advised funds"

Now showing 1 - 2 of 2
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    Community Diversity and Donor Control: An empirical analysis of contributions to donor-advised funds at community foundations
    (2021-06) Qu, Heng; Paarlberg, Laurie E.
    This study examines the relationship between community ethnic-racial diversity and contributions to donors-advised funds (DAFs) held by community foundations. Unlike general contributions, DAFs allows donors to retain advisory control over their fund distribution based on individual preferences. In contrast to prior research that generally finds that diversity dampens private provision of public goods, we show that greater ethnic-racial diversity is significantly associated with higher levels of contributions to DAFs at community foundations but not with general contributions. The findings contribute to the literature on diversity and public goods provision and have practical implications for the policy role of private philanthropy.
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    Nonprofits and Donor-Advised Funds: Perceptions and Potential Impacts
    (2020-10-07) Osili, Una; Zarins, Sasha; Bergdoll, Jon; Buller, Melissa; Pruitt, Anna
    Donor-advised funds (DAFs) foster a unique partnership among nonprofits, donors, and DAF sponsoring organizations to achieve philanthropic goals. DAFs are also one of the fastest growing charitable vehicles and most talked about topics in the field of philanthropy. It is essential to understand donors’ and nonprofit organizations’ perceptions of DAFs. Perceptions not only affect how and when DAFs are used, but they impact policymakers’ decisions about rules and regulations, thereby influencing the long-term efficacy of DAFs as a philanthropic vehicle.