What is a Donor-Advised Fund?

A donor-advised fund functions like a charitable investment account. You can contribute cash, stocks, or other assets and receive an immediate tax deduction. The funds grow tax-free, and you can recommend grants to qualified nonprofits, such as the Second Amendment Foundation, whenever you wish. It’s a flexible tool that lets you schedule your charitable donations separately from the timing of your contributions to each charity.

Recent Tax Law Changes

In July 2025, President Trump signed the One Big Beautiful Bill Act into law, which made permanent many provisions from the 2017 Tax Cuts and Jobs Act that were set to expire at the end of 2025. This legislation includes various changes to how charitable contributions are treated for tax purposes, effective beginning in 2026.

While we don’t provide specific tax advice, we want to ensure that you are aware that these changes may impact your charitable giving strategy. The new law includes provisions that could affect both itemizers and non-itemizers differently than in previous years.

How a DAF Can Benefit Your Charitable Giving:

    1. Simplify your giving – Make one contribution to your DAF, then recommend grants to multiple organizations throughout the year—no need to track receipts from dozens of charities.
    2. Invest for greater impact – Your contributions can be invested and grow tax-free, potentially allowing you to grant even more to the causes you care about over time.
    3. Donate a variety of assets – DAFs can accept cash, publicly traded securities, and often other assets, such as real estate or private business interests, providing flexibility in how you give.
    4. Strategic flexibility – A DAF allows you to contribute when it makes sense for your financial situation, then distribute grants according to your charitable priorities and timeline. Many donors use DAFs to “bunch” multiple years of charitable contributions into a single tax year.
    5. Create a lasting legacy – Many DAFs allow you to name successor advisors, ensuring your charitable giving continues for generations.
    6. Maintain privacy if desired – Grants from your DAF can be made anonymously if you prefer.

Why Now May Be a Good Time to Review Your Giving Strategy

With the new tax law in effect and various provisions taking effect in 2026, this is an excellent time to:

    • Review your overall charitable giving goals with your financial advisor
    • Understand how recent tax changes may affect your specific situation
    • Consider whether a donor-advised fund aligns with your philanthropic objectives
    • Evaluate the timing and structure of your charitable contributions

Making Your DAF Gift to SAF is Now Easier

Visit SAF’s donation page to make a direct donation from your DAF using our new widget. It takes just minutes, and 80% of every dollar goes directly to our mission of defending Second Amendment rights through litigation and education.

We’d Like to Hear From You

To better serve our donor community, we’d appreciate if you could take 30 seconds to answer one quick question:

Do you currently have a donor-advised fund?

Your response helps us provide the most relevant information and resources to support your philanthropic goals.

Questions About DAFs?

Contact our Major Gifts Officer, Dana Wilson, at [email protected] or 414-335-7456. We’re happy to discuss how a DAF might work for your charitable giving goals and can provide general information about donor-advised funds.

The Second Amendment Foundation has defended constitutional rights for 50 years through strategic litigation—winning more cases than all other Second Amendment organizations combined. With over 50 active lawsuits and 15 victories in 2024 alone, your support enables us to continue this critical work.

Thank you for your continued commitment to defending freedom!

Gratefully,

Dana Wilson
Major Gifts Officer
Second Amendment Foundation

P.S. Year-end is traditionally a time when many donors review their charitable giving plans. If you’re considering contributing before December 31, 2025, we encourage you to discuss timing and tax implications with your financial advisor to ensure your giving strategy aligns with your personal goals.

 

Important Tax Disclaimer: This communication is for informational purposes only and should not be considered tax or legal advice. The tax treatment of charitable contributions is complex and depends on your individual circumstances. Recent changes to tax law may impact how philanthropic contributions are taxed. We strongly encourage you to consult with your tax advisor, attorney, or financial planner regarding the tax implications of charitable giving strategies, including donor-advised funds, and how recent tax legislation may apply to your specific situation.