A donor-advised fund (DAF) contribution may make sense in years when your income is unusually high — from a business sale, large Roth conversion, or other income event — because you receive the full charitable deduction in the year of contribution and may direct grants to charities over multiple years. When you fund a DAF with appreciated securities, you also avoid capital gains on the appreciation. Given the 0.5% AGI hurdle on itemized charitable deductions under the One Big Beautiful Bill Act of 2025, coordinating DAF contributions with high-income years may produce better outcomes than annual cash gifts.
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