Selecting the best grant-making charitable entity

Stephanie B. Casteel (partner, King & Spalding LLP) has recently published her article entitled Philanthropy and Choice of Grant-Making Entity in a Changing World, Prob. & Prop., March/April 2009, at 52.

Here is the introduction of her article:

The Pension Protection Act of 2006 (PPA) imposes new rules on supporting organizations, private foundations, and donor-advised funds, the primary types of charitable entities clients create to perpetually support other public charities.  This article discusses these new rules and how they affect the type of grant-making charitable entity that will be most appropriate for clients, depending on their goals and desires.