The Council on Foundations has responded to IRS Notice 2007-21 in which Treasury and IRS invited public comments regarding a study being conducted on the organization and operation of donor advised funds and supporting organizations as required by the Pension Protection Act of 2006.

Full Text:

Due to the size of the document, it is available in PDF format.

Download: COF Comments.pdf [23 pages]

For background, see Notice 2007-21