The State of DAFs in 2025: Updates on Donor-Advised Funds
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APRIL 24, 2025
The total combined assets in DAFs and foundations is projected to reach $2 trillion by 2026 and account for half of all individual charitable donations by 2028. As of December 2024, the IRS has yet to announce a decision, publish a finalized proposal, or implement any of the proposed regulations, so the 2006 rules remain in place.
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