Amy Lieber

Apr 3, 2024 | nonprofitquarterly.org | Chuck Collins |Helen Flannery |Cali Slepin |Amy Lieber

In November 2023, the IRS published a set of proposed regulations that would apply to donor-advised funds (DAFs), with the aim of clarifying technical tax rules governing these giving vehicles. They skirt around more contentious issues like the lack of a minimum DAF payout and limited transparency requirements. But even these mild proposals are generating a lot of heat—particularly one that would tax the fees paid from DAFs to their donors’ personal investment advisors.

Apr 3, 2024 | nonprofitquarterly.org | Cali Slepin |Amy Lieber

Affordable housing programs often neglect small buildings. Typically, federal affordable housing programs encourage investments that focus on large-unit multifamily apartment buildings. For new construction, larger buildings can result in smaller per-unit costs. Additionally, larger buildings have a perceived higher per-project impact.