The IRS has fairly specific requirements for recipients of funds from DAFs. The gist is that they need to be charities: https://www.irs.gov/charities-non-profit

The IRS has fairly specific requirements for recipients of funds from DAFs. The gist is that they need to be charities: https://www.irs.gov/charities-non-profits/charitable-organizations/reliance-criteria-for-private-foundations-and-sponsoring-organizations-that-maintain-donor-advised-funds https://www.irs.gov/charities-non-profits/charitable-organiz..., https://www.irs.gov/charities-non-profits/charitable-organizations/new-requirements-for-donor-advised-funds https://www.irs.gov/charities-non-profits/charitable-organiz... Obviously some charities can have missions that not everyone agrees with, but that constraint is still, well, constraining.