IRA Charitable Rollover Facilitation and Enhancement Act of 2025
Sponsored By: Representative Smith (NE)
Introduced
Summary
Allows IRA charitable rollovers to donor-advised funds. This bill would change the tax code so people can transfer qualifying distributions from individual retirement accounts directly into donor-advised funds, reversing the current prohibition.
Show full summary
- Families and individual donors: Gives IRA owners more flexibility to use IRA distributions for charitable giving through donor-advised funds while keeping existing caps and timing rules in place.
- Donor-advised funds: Opens a new source of contributions by permitting direct IRA-to-DAF rollovers, which could increase inflows to those funds.
- Charities and grantmaking: Could make more charitable dollars available to grantmakers who receive DAF gifts, potentially boosting the liquidity of donations routed through DAFs.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Allow IRA charitable gifts to donor-advised funds
This bill would let you make a qualified charitable distribution from your IRA to a donor-advised fund. Under current law, IRA charitable rollovers to donor-advised funds are not allowed; this would remove that ban. It would apply to IRA distributions made after the bill is enacted. Other IRA charitable rollover rules and limits would not change.
Sponsors & CoSponsors
Sponsor
Smith (NE)
NE • R
Cosponsors
Buchanan
FL • R
Sponsored 4/10/2025
Beyer
VA • D
Sponsored 4/10/2025
Panetta
CA • D
Sponsored 4/10/2025
Kelly (PA)
PA • R
Sponsored 4/10/2025
Sewell
AL • D
Sponsored 4/10/2025
Suozzi
NY • D
Sponsored 4/10/2025
Thompson (CA)
CA • D
Sponsored 4/10/2025
Moran
TX • R
Sponsored 4/10/2025
Hern (OK)
OK • R
Sponsored 4/10/2025
Tenney
NY • R
Sponsored 4/21/2025
Carey
OH • R
Sponsored 5/1/2025
Sanchez
CA • D
Sponsored 5/15/2025
Murphy
NC • R
Sponsored 5/23/2025
Malliotakis
NY • R
Sponsored 5/29/2025
Chu
CA • D
Sponsored 6/4/2025
Kustoff
TN • R
Sponsored 6/9/2025
Schmidt
KS • R
Sponsored 7/7/2025
Doggett
TX • D
Sponsored 9/10/2025
Mann
KS • R
Sponsored 9/18/2025
Schneider
IL • D
Sponsored 9/30/2025
Vindman
VA • D
Sponsored 10/17/2025
Boyle (PA)
PA • D
Sponsored 10/24/2025
Moore (UT)
UT • R
Sponsored 10/31/2025
Davis (IL)
IL • D
Sponsored 10/31/2025
Yakym
IN • R
Sponsored 11/7/2025
Flood
NE • R
Sponsored 11/19/2025
Evans (PA)
PA • D
Sponsored 12/3/2025
Horsford
NV • D
Sponsored 12/11/2025
Houlahan
PA • D
Sponsored 1/7/2026
Fitzpatrick
PA • R
Sponsored 1/7/2026
Johnson (SD)
SD • R
Sponsored 1/7/2026
Bacon
NE • R
Sponsored 1/20/2026
Fischbach
MN • R
Sponsored 1/20/2026
Miller (OH)
OH • R
Sponsored 1/22/2026
Franklin, Scott
FL • R
Sponsored 2/10/2026
Amo
RI • D
Sponsored 2/24/2026
Roll Call Votes
No roll call votes available for this bill.
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