The State of DAFs in 2025: Updates on Donor-Advised Funds
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APRIL 24, 2025
As of December 2024, the IRS has yet to announce a decision, publish a finalized proposal, or implement any of the proposed regulations, so the 2006 rules remain in place. Nonprofit takeaway: Though DAFs are facing some legal debate, no new regulations have been put in place yet and nonprofits remain unaffected.
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