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Index/Topics/Donor-Advised Fund Tax Deductions

Donor-Advised Fund Tax Deductions

Tax deductions for donations to donor-advised funds, including rules for appreciated stock and cash gifts

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Jan 14, 2026
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How do AGI limits differ in 2025 for appreciated securities donated through donor-advised funds?

Donations of long‑term appreciated securities to donor‑advised funds (DAFs) are treated under the favorable IRS percentage‑of‑AGI rules that prevailed in 2025: taxpayers generally may deduct the fair‑...

Feb 5, 2026

Exactly how will the 0.5% AGI floor for itemizers be calculated and applied in practice?

Starting January 1, 2026, itemizing taxpayers can only deduct charitable contributions to the extent their total gifts exceed a floor equal to ; the first 0.5% of AGI in gifts produces no Schedule A d...