Abstract
Abstract This article considers the international landscape for minimum distributions by charitable foundations. It will consider in particular that the pandemic has exacerbated existing pressures such as growing income inequality and will identify two distinct global approaches: the prescriptive distribution minimum favored by the USA, Canada and Australia, and the principles-based approach favored in the UK and elsewhere. It will look at the rise of language around ‘accelerating’ spend to avoid philanthropic ‘hoarding’ and will consider the role of foundation substitutes such as donor advised funds.
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