By Jacqueline M. Demczur

The topic of donor advised funds (“DAFs”) has generated a considerable amount of attention in the past decade or so, receiving both praise as well as criticism. While some of this criticism may warrant further review and consideration, many of the concerns regarding DAFs, particularly here in Canada, are either unfounded or exaggerated. In 2019, the author wrote a primer on DAFs and current issues, which outlined the context of DAFs, current issues then associated with these funds, and practical advice for those advising clients about DAFs. Four years later, given the ongoing and accelerating interests in DAFs, it is important to revisit the topic of DAFs.

For the full text of this paper, originally presented to the National CBA Charity Law Symposium on May 12, 2023, please click here.

​Read the May 2023 Charity & NFP Law Update