Power Your Advice Charitable Giving Strategy in a New Tax Era with Fred Kaynor
Fred Kaynor, Managing Director at DAFgiving360
, outlines how donor-advised funds continue to play a central role in charitable planning as new tax rules take effect in 2026. He explains how DAFs allow donors to contribute cash or appreciated assets, receive an immediate deduction, and invest funds for potential tax-free growth before granting over time. Strategies like bunching and donating non-cash assets remain key tools for maximizing impact while managing tax exposure.
He also breaks down major provisions of the One Big Beautiful Bill Act, including the new 0.5% AGI floor for itemizers, limits on deduction value for top-bracket taxpayers, a universal deduction for non-itemizers that excludes DAF contributions, and the now-permanent 60% AGI limit for cash gifts to public charities. After a record year in 2025 with nearly $10 billion in grants, Kaynor shares why advisors remain critical in helping clients navigate these changes and give more strategically.
If you’d like to learn more about working with DAFgiving360 and the benefits to both you and your clients, review their online resources or request more information.
DAFgiving360 is the name used for the combined programs and services of Donor Advised Charitable Giving, Inc., an independent nonprofit organization which has entered into service agreements with certain subsidiaries of The Charles Schwab Corporation. DAFgiving360 is a tax-exempt public charity as described in Sections 501(c)(3), 509(a)(1), and 170(b)(1)(A)(vi) of the Internal Revenue Code.
Contributions made to DAFgiving360 are considered an irrevocable gift and are not refundable. Once contributed, DAFgiving360 has exclusive legal control over the contributed assets.
A donor’s ability to claim itemized deductions is subject to a variety of limitations depending on the donor’s specific tax situation.
Contributions of certain real estate, private equity, or other illiquid assets may be accepted via a charitable intermediary, with proceeds transferred to a donor-advised fund (DAF) account upon liquidation. Call DAFgiving360 for more information at 800-746-6216.
Market fluctuations may cause the value of investment fund shares held in a donor-advised fund (DAF) account to be worth more or less than the value of the original contribution to the funds.
DAFgiving360 does not provide legal or tax advice. Please consult a qualified legal or tax advisor where such advice is necessary or appropriate.
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