I'm curious about your take on IRS Notice 2017-73, which tells us that distributions from a donor advised fund to fulfill a pledge would not result in a more than incidental benefit under Section 4967.
Attorney's tend to say we can use use DAF gifts to fulfill a pledge. Some accountants are more conservative and say if a pledge payment comes in from DAF, we should write that part of the pledge off.
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Hey @JPKelliher
I'm curious about your take on IRS Notice 2017-73, which tells us that distributions from a donor advised fund to fulfill a pledge would not result in a more than incidental benefit under Section 4967.
Attorney's tend to say we can use use DAF gifts to fulfill a pledge. Some accountants are more conservative and say if a pledge payment comes in from DAF, we should write that part of the pledge off.
Do you have an opinion?
thanks,
Kent