Download Guidestar's free and useful report on 'New Rules for Grantmakers and Donors: An Overview for Private Foundations, Organizations Sponsoring Donor-Advised Funds, and Donors,"
http://www2.guidestar.org/rxg/news/publications/new-rules-for-grantmakers-and-donors.aspx?hq_e=el&hq_m=1258770&hq_l=3&hq_v=6afa38c7c3