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Private Foundation Grants to DAFs: Attorney General Charitable Trust Oversight Calls for Disclosure of Use of Funds

May 18, 2020

This paper examines the governing authority and practices of state attorneys general offices as relating to a special problem of charitable trust enforcement: private foundation grantmaking to commercial donor advised funds (DAFs). The authors examine the regulatory challenges based on interviews with both current and former attorneys from nine attorney general offices, as well as interviews with commercial DAF sponsors. Charities regulators' ability to fulfill their supervisory duties related to private foundation-to-DAF grantmaking is blocked by the lack of transparency on the use of funds transferred to DAFs. Thus, charities regulators cannot ensure that private foundations' grantmaking fulfills restrictions on their charitable giving, and the public is unable to see charitable activity ordinarily subject to public inspection.

Native American Nonprofit Economy Report

March 31, 2013

This report documents nonprofit organizations in the state of Minnesota that are led by or administer programs for the benefit of American Indians. It identifies the economic impacts as well as strengths and challenges facing these organizations and the people they serve. The findings inform a set of recommendations to foundations and community leaders, nonprofit managers and board members in supporting those organizations and building more sustainable collaborations.