Allows charitable rollovers from individual retirement accounts to donor advised funds.
The IRA Charitable Rollover Facilitation and Enhancement Act of 2026 amends the Internal Revenue Code to remove the restriction on charitable rollovers from individual retirement accounts to donor advised funds. This change applies to distributions made after the enactment of the Act.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.