For the majority of Americans, the tax overhaul has altered or reduced many of the financial incentives for making charitable donations.
Two common charitable giving vehicles are donor advised funds (DAFs) and private foundations. A DAF is an account housed in and governed by a public charity.
Private foundations assessing the impact of the tax reform legislation (HR1) signed into law on December 22, 2017 should look beyond the private foundation-specific proposals that were not included
For a majority of impact investors, impact investing means seeking a general or specific environmental, social or governance outcome, in addition to a financial return, from their investments.
Impact investments can be made in all corners of the world, in frontier and emerging markets, developed economies and our local neighborhoods.