Fred Kaynor, Managing Director of DAFgiving360, joined Julie Cooling, Founder and CEO of RIA Channel, to discuss the contribution, investment, and donation strategies of donor-advised funds.
Charitable planning services, which are highly valued by clients, are offered by 86% of advisor firms, according to firms surveyed in the 2025 RIA Benchmarking Study from Charles Schwab. Donor-advised funds (DAF) are accounts that facilitate charitable giving while providing tax benefits to the donors. Kaynor notes that the donor-advised fund is a three-fold proposition. First is the contribution, which can be a variety of assets, including cash, real estate, collectibles, business interests, private assets, and publicly traded or restricted stock. Second is the investment, which aims to grow the account value over time. Third is the charitable grants can be donated to any eligible 501(c)(3) of the donor’s choosing, including a wide variety of educational, religious, or other charitable organizations, including those involved in disaster relief.
It is a priority for advisors to incorporate charitable gifting plans into their clients’ tax mitigation and planning processes. A DAF allows advisors to help their clients minimize tax exposure while maximizing charitable impact. Donations to a DAF earn a tax deduction for the fair market value of the donation at the time it was made. In addition to the tax deduction for the current value of the donation, clients donating appreciated assets are also exempt from taxes on the capital gains on the asset’s increased value since its acquisition. Avoiding taxation on highly appreciated assets leaves a greater value of assets that can be donated to charity.
WEBCAST – Navigating Charitable Giving in the New Tax Policy Environment
The passage of the One Big Beautiful Bill Act (OBBBA) has implications for how you and your clients may want to approach charitable planning for 2025 and beyond. As you look ahead to 2026 and future years, it’s also important to be aware of new tax policy developments that could impact charitable giving. This advisor webcast on GivingTuesday will help you stay ahead of the curve to effectively guide your clients’ charitable giving in the new tax landscape.
Join Julia Reed from DAFgiving360™ and tax policy expert Jorge Castro for an in-depth webcast on what the recent federal tax legislation and the broader policy outlook mean for charitable giving and tax planning. Whether your clients give regularly or make large one-time gifts, understanding the new rules will help you maximize their philanthropic impact and potentially reduce their tax burden – now and down the road.
Topics include:
- A summary of the new tax provisions from the One Big Beautiful Bill Act and how it could impact donors
- The legislative and regulatory outlook for the nonprofit sector, including donor-advised funds (DAFs)
- Why advisors should incorporate philanthropic planning into their wealth management practice
- Ways DAFs and other giving vehicles fit into your clients’ overall investment strategy
- Tax-smart charitable giving moves to consider and related resources to navigate the new tax environment
Register now to ensure you’re prepared to guide your clients’ charitable giving and make the most of the current tax regulations before year-end.
Accepted for 1 CFP® / IWI / CFA CE Credit
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