IRA Charitable Rollover Facilitation and Enhancement Act of 2025
Sponsored By: Representative Smith, Adrian [R-NE-3]
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, Adrian [R-NE-3]
NE • R
Cosponsors
Buchanan
FL • R
Sponsored 4/10/2025
Rep. Beyer, Donald S. [D-VA-8]
VA • D
Sponsored 4/10/2025
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 4/10/2025
Kelly (PA)
PA • R
Sponsored 4/10/2025
Sewell
AL • D
Sponsored 4/10/2025
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 4/10/2025
Thompson (CA)
CA • D
Sponsored 4/10/2025
Rep. Moran, Nathaniel [R-TX-1]
TX • R
Sponsored 4/10/2025
Hern (OK)
OK • R
Sponsored 4/10/2025
Rep. Tenney, Claudia [R-NY-24]
NY • R
Sponsored 4/21/2025
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 5/1/2025
Rep. Sánchez, Linda T. [D-CA-38]
CA • D
Sponsored 5/15/2025
Rep. Murphy, Gregory F. [R-NC-3]
NC • R
Sponsored 5/23/2025
Rep. Malliotakis, Nicole [R-NY-11]
NY • R
Sponsored 5/29/2025
Rep. Chu, Judy [D-CA-28]
CA • D
Sponsored 6/4/2025
Kustoff
TN • R
Sponsored 6/9/2025
Schmidt
KS • R
Sponsored 7/7/2025
Rep. Doggett, Lloyd [D-TX-37]
TX • D
Sponsored 9/10/2025
Rep. Mann, Tracey [R-KS-1]
KS • R
Sponsored 9/18/2025
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 9/30/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 10/17/2025
Rep. Boyle, Brendan F. [D-PA-2]
PA • D
Sponsored 10/24/2025
Rep. Moore, Blake D. [R-UT-1]
UT • R
Sponsored 10/31/2025
Davis (IL)
IL • D
Sponsored 10/31/2025
Rep. Yakym, Rudy [R-IN-2]
IN • R
Sponsored 11/7/2025
Rep. Flood, Mike [R-NE-1]
NE • R
Sponsored 11/19/2025
Rep. Evans, Dwight [D-PA-3]
PA • D
Sponsored 12/3/2025
Rep. Horsford, Steven [D-NV-4]
NV • D
Sponsored 12/11/2025
Rep. Houlahan, Chrissy [D-PA-6]
PA • D
Sponsored 1/7/2026
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 1/7/2026
Johnson (SD)
SD • R
Sponsored 1/7/2026
Rep. Bacon, Don [R-NE-2]
NE • R
Sponsored 1/20/2026
Rep. Fischbach, Michelle [R-MN-7]
MN • R
Sponsored 1/20/2026
Rep. Miller, Max L. [R-OH-7]
OH • R
Sponsored 1/22/2026
Franklin, Scott
FL • R
Sponsored 2/10/2026
Rep. Amo, Gabe [D-RI-1]
RI • D
Sponsored 2/24/2026
Mrvan
IN • D
Sponsored 4/2/2026
DelBene
WA • D
Sponsored 5/12/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov