Wealthy Americans Rush to Donor-Advised Funds Ahead of Tax Changes
High-net-worth individuals in the United States are increasingly utilizing donor-advised funds (DAFs) to maximize tax deductions before anticipated changes in tax legislation. According to major fund providers, adoption rates for these charitable vehicles surged at the end of 2025 and continued into 2026. DAFs allow donors to contribute assets, receive an immediate tax deduction, and then distribute the funds to charities over time, effectively letting them 'stockpile' tax benefits. This trend reflects a strategic financial response by wealthy Americans aiming to lower their current tax bills while maintaining flexibility in their philanthropic giving. The article highlights the growing popularity of this tool as a method for tax planning among the affluent.
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Wealthy Americans Rush to Donor-Advised Funds Ahead of Tax Changes
High-net-worth individuals in the United States are increasingly utilizing donor-advised funds (DAFs) to maximize tax deductions before anticipated changes in tax legislation. According to major fund providers, adoption rates for these charitable vehicles surged at the end of 2025 and continued into 2026. DAFs allow donors to contribute assets, receive an immediate tax deduction, and then distribute the funds to charities over time, effectively letting them 'stockpile' tax benefits. This trend reflects a strategic financial response by wealthy Americans aiming to lower their current tax bills while maintaining flexibility in their philanthropic giving. The article highlights the growing popularity of this tool as a method for tax planning among the affluent.
WSJ.com: Markets