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BROWN & STREZA BLOG
By Casey Hale on 2/16/2021 12:42 PM

There is a widely held but misguided belief that a donor advised fund (“DAF”) is prohibited from making distributions to a private foundation. While the Pension Protection Act of 2006 imposed a myriad of restrictions on DAFs, it did not completely proscribe distributions from a DAF to a private foundation so long as the DAF sponsoring organization undertakes certain expenditure responsibility measures. Moreover, a DAF may make distributions to a private foundation even when a donor or donor advisor to the DAF is also a disqualified person with regard to the recipient private foundation.

Click here to read the complete White Paper.

By John Peiffer on 2/12/2021 10:50 AM

Last Friday, February 5, in a 6-3 decision, the U.S. Supreme Court ordered the State of California not to enforce its ban on indoor worship services for houses of worship in California counties in the so-called “purple tier”, instead mandating that indoor worship be permitted at 25% occupancy.  While this vindication of First Amendment rights is certainly welcome by persons of faith in California, it also comes with a responsibility to take precautions to reduce the spread of COVID-19.  Click here to read my overview of last week’s case, South Bay United Pentecostal Church v. Newsom, and some practical steps that churches and other houses of worship can implement to reduce the COVID-19 risk for worshippers.