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Abstract: 

Styles v. Friends of Fiji (Case No. 51642 (Feb. 8, 2011)), in which the Nevada Supreme Court rejected a donor’s attempt to recover his contributions to a donor-advised fund (DAF) that failed to use the contributed funds in accordance with the donor’s intentions. This new DAF case, Viralam v. Comm’r (136 T.C. No. 8 (Feb. 14, 2011)), involved a contribution to the xélan Foundation, also known as the Economic Association of Health Professionals, Inc.

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