PRIA Logo™
S3975119th CongressWALLET

IRA Charitable Rollover Facilitation and Enhancement Act of 2026

Sponsored By: Senator 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.

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

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.

Sponsors & CoSponsors

Sponsor

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
Back to Legislation