IRA Charitable Rollover Facilitation and Enhancement Act of 2026

This bill would change federal tax law so that people can make tax-free charitable transfers directly from their individual retirement accounts (IRAs) to donor advised funds. Current law allows these charitable transfers from IRAs to many charities but excludes donor advised funds. The bill removes that exclusion. The change would apply to distributions made after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Todd Young Republican sponsor
• 5 cosponsors