Grant-Making Charitable Entities in the Post-PPA Era
Author: Stephanie B. Casteel, J.D..
Source: Volume 08, Number 02, January/February 2009 , pp.1-4(4)
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Abstract:
The Pension Protection Act of 2006 (PPA) imposed new rules on supporting organizations, private foundations, and donor-advised funds, the primary types of charitable entities created to perpetually support other public charities. This article summarizes the new rules for each of these types of entities.Keywords:
Affiliations:
1: King & Spalding LLP.