Opportunities for Donor-Advised Funds Opened by the OBBBA
How donor-advised funds work and key considerations before contributing assets
Changes under the OBBBA affecting deductions and giving strategies
How strategies like bunching can maximize charitable impact and tax efficiency
The One Big Beautiful Bill Act (OBBBA) of 2025 enacted important changes for charitably minded and tax-averse households. Donor-advised funds (DAFs) continue to be a compelling philanthropic tool for high-net-worth households. Here we examine how donor-advised funds are structured, who might find them attractive and why, and what changes were introduced by the OBBBA.
