Donor-advised funds (DAFs) have emerged from relative obscurity to become one of today’s most prominent—and sometimes most hotly contested—charitable vehicles. The subject of donor-advised funds is discussed regularly at conferences and in the halls of Congress as well as in newspapers, newsletters, blogs and every other place where formal and informal conversations about the charitable sector occur.
However, despite their ubiquity, conversations about DAFs are rarely as informative as they might be. Too often they occur in silos—critics in conversation with critics and advocates in conversation with advocates. The result is that policy makers and others seeking to follow the debate are often left at sea by a public discoursethat is conflicting and limited by a lack of common principles.
This conference helped move the conversation forward. By bringing together scholars and practitioners from all sides of the DAF debate with the goal of identifying points of agreement and explicating points of disagreement, important policy were able to be better evaluated by policy makers.
|Friday, October 23, 2015|
Welcome and Introduction
Ray D. Madoff, Boston College Law School
Setting the Stage
Moderator: William A. Schambra, Hudson Institute
History of DAFs
Lilia Corwin Berman, Temple University
Warm Glow and DAFs: Insights from Behavioral Economics
James Andreoni, University of California, San Diego
DAFs and the Financing of the Nonprofit Sector
Andrea Levere, Corporation for Enterprise Development
DAFs By the Numbers
Brian Galle, Georgetown Law School
Paul Arnsberger, Internal Revenue Service, Statistics of Income
A View from the Hill
Moderator: Alexander Reid, Morgan, Lewis and Bockius
Gordon Clay, Senior Legislation Counsel, Joint Committee on Taxation
Chris Conlin, Tax Counsel, Senator Grassley
Harold Hancock, Tax Counsel, House Ways and Means Committee
Alan Lee, Tax Counsel, House Ways and Means Committee
Debate: Should Congress Respond?
Moderator: Rick Cohen, Nonprofit Quaterly
Victoria Bjorklund, Simpson Thacher & Bartlett
Alan Cantor, Alan Cantor Consulting
Roger Colinvaux, Columbia School of Law, The Catholic University of America
Joanne Florino, Philanthropy Roundtable
Discussion: Should All Sponsoring Organization Be Treated the Same?
Moderator: Stacy Palmer, The Chronicle of Philanthropy
Thomas W. Bridge, Fidelity Charitable
Howard Husock, The Manhattan Institute
Terry Mazany, Chicago Community Trust
Alicia Philipp, The Community Foundation for Greater Atlanta
William Bagley, Boston College Law School