Dor advised funds allow individuals to make a gift to a fund in a sponsoring organisation. Sponsoring organisations are charities that are allowed to receive tax-deductible donations. The gift is irrevocable, as in the case of a gift to a foundation or any other charity. The dor does t legally oversee the payment of grants to charities from the fund, which is determined by the sponsoring organisations. Dors make recommendations for grants (hence dor advised), and there is general agreement that these recommendations determine, with few exceptions, the contributions. This book provides select analysis on charitable giving, dor advised funds and supporting organisations, with a focus on minimum distribution requirements and imposing tighter restrictions.