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S3975119th CongressWALLET

IRA Charitable Rollover Facilitation and Enhancement Act of 2026

Sponsored By: Senator Sen. Young, Todd [R-IN]

Introduced

Summary

Allows IRA owners to make tax-free charitable rollovers to donor-advised funds. This bill would repeal the specific tax-code restriction that currently blocks IRA charitable rollovers to donor-advised funds.

Show full summary
  • Donors and households: IRA owners could direct qualified charitable distributions into donor-advised funds, expanding where their tax-free charitable rollover can go. This change applies to distributions made after enactment.
  • Donor-advised funds and charities: Donor-advised funds may see increased IRA inflows, which could raise the pool of funds available for grants to charities.
  • Tax law change: The bill would amend section 408(d)(8)(B)(i) of the Internal Revenue Code by removing the phrase that excluded donor-advised funds.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Allow IRA gifts to donor-advised funds

If enacted, you would be able to direct eligible IRA charitable transfers (qualified charitable distributions, QCDs) to donor-advised funds. The bill would remove a statutory phrase that previously barred QCDs from going to donor-advised funds. This change would apply to distributions made after the bill becomes law. Only people with IRAs who are eligible to make QCDs would be affected.

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Sponsors & CoSponsors

Sponsor

Sen. Young, Todd [R-IN]

IN • R

Cosponsors

  • Sen. Bennet, Michael F. [D-CO]

    CO • D

    Sponsored 3/3/2026

  • Sen. Lankford, James [R-OK]

    OK • R

    Sponsored 3/3/2026

  • Sen. Cortez Masto, Catherine [D-NV]

    NV • D

    Sponsored 3/3/2026

  • Sen. Cantwell, Maria [D-WA]

    WA • D

    Sponsored 3/3/2026

  • Sen. Blackburn, Marsha [R-TN]

    TN • R

    Sponsored 3/10/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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