Donor-advised funds (DAFs) remain a powerful and flexible tool for charitable giving, especially in light of changes introduced by the One Big Beautiful Bill Act (OBBBA) of 2025. This article explains how DAFs work, their tax advantages, and key considerations before contributing assets. It also highlights how updated deduction rules and strategies like "bunching" can help maximize both tax efficiency and charitable impact.
"With the new 0.5% AGI deduction floor and reduced marginal benefit of itemized deductions under the OBBBA, are you rethinking donor-advised funds as a core tax-optimization strategy or repositioning them purely as a long-term philanthropic capital allocation tool?"
Read More about Opportunities for Donor-Advised Funds Opened by the OBBBA . Learn how donor-advised funds work, how new tax rules impact deductions, and how strategies like bunching can help maximize your tax efficiency and charitable impact.
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Megha Kumari
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