Donor Advised Funds & Delay: An Intergenerational Justice Solution?
نویسندگان
چکیده
Abstract Much writing on Donor Advised Funds (DAFs) relates to whether they ‘unduly’ delay the direct application of donated funds achieve public benefit. However, discussion rarely touches a normative basis for determining what is ‘undue’ or that can be used shape potential reforms, which are typically framed with reference private foundation payout rate time limit expending contributions. Research charity accumulation conducted across United States, Kingdom, Canada, Australia and New Zealand, suggests principle intergenerational justice helpful grounding such discussions (Murray, I. 2021. Charity Law Accumulation: Maintaining an Intergenerational Balance . Cambridge: Cambridge University Press). This article considers in context DAFs implemented ways support DAF sponsor independence flexibility. One way this could achieved by imposing (or enforcing existing) procedural obligations decision-makers give genuine consideration when making decisions about how much spend retain.
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ژورنال
عنوان ژورنال: Nonprofit policy forum
سال: 2023
ISSN: ['2154-3348', '2194-6035']
DOI: https://doi.org/10.1515/npf-2022-0031