John F. Coverdale (Seton Hall) has published Legislating in the Dark: How Congress Regulates Tax-Exempt Organizations in Ignorance, 44 U. Rich. L. Rev. 809 (2010).  Here is part of the Introduction:

Part II introduces donor-advised funds and briefly summarizes their history. Part III examines the private and public advantages of donor-advised funds, which could be lost through ill-advised legislation or regulation. Part IV explores some of the ways in which donor-advised funds can be and have been abused and summarizes the reform proposals that preceded the Pension Protection Act of 2006. Part V sets forth the provisions of the Pension Protection Act of 2006 that affect donor-advised funds and argues that most of their weaknesses stem from the fact that Congress lacked the information necessary to determine how extensive abuses of donor-advised funds were and assess the potential positive or negative effects of the legislation. Part VI concludes that if Congress is to regulate the tax-exempt sector intelligently, it needs to appropriate more money for its oversight and regulation and should consider creating a new entity to regulate it.