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HR 2891119th CongressIntroduced

IRA Charitable Rollover Facilitation and Enhancement Act of 2025

Introduced: Oct 25, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

Removes restriction preventing IRA charitable rollovers from going to donor advised funds.

Key Points

  • 1Eliminates prohibition on IRA charitable rollovers to donor advised funds
  • 2Allows individuals over 70½ to transfer up to $100,000 annually from IRAs to donor advised funds
  • 3Maintains existing rules for qualified charitable distributions
  • 4Effective for distributions after enactment date
  • 5Aims to increase charitable giving flexibility for retirees

Impact Areas

Charitable givingRetirement planningTax policyNonprofit fundingElder financial planning
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