Donor-advised funds continue to grow as a giving vehicle of choice, but it is not always the best choice; here are some general parameters of using donor-advised funds.
"Americans are at their most charitable this time of year, with 30% of all annual donations being made in December. This year you may be hearing more about the boom in donor-advised funds — charitable giving tools that let you take tax perks now but delay disbursements until later.
"Assets in donor-advised funds climbed nearly 25% last year to $70.7 billion, according to a study by National Philanthropic Trust of more than 1,000 donor-advised funds offered by financial companies, community foundations, and other nonprofits. And charitable gifts from the funds grew 27% to hit $12.5 billion in 2014."--Kerri Anne Renzulli, Time