hcse (Elizabeth Kingsley)

Summary: Elizabeth Kingsley requests that the Treasury Department and IRS include specific guidance on how contributions from donor-advised funds (DAFs) should be treated under IRC § 4945(f) in any proposed regulations. She argues that the treatment established for calculating public support under §§ 170(b)(1)(A)(vi) and 509(a)(2) should also be applied to the 25 percent support limitation.