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Private Foundations vs Public Charities in 2025

Private foundations have lower percentage limits for donations compared to public charities.

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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‑...