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Donor-Advised Funds: Give with Purpose, Plan with Care
October 7, 2026 | News
DONOR-ADVISED FUNDS: GIVE WITH PURPOSE, PLAN WITH CARE
Release Date: October 2026
Written by: Kim N. Christian, Esq. (Partner, Russo Law Group, P.C.)
What Is a Donor-Advised Fund?
A donor-advised fund (“DAF”) is a charitable giving account maintained by a sponsoring organization, typically a public charity recognized as tax-exempt under § 501(c)(3) of the Internal Revenue Code.
A donor contributes cash or other assets to the sponsoring charity, may qualify for an immediate charitable income-tax deduction, and retains advisory privileges concerning future grants to eligible charities. The sponsoring organization retains legal ownership and ultimate control of the contributed assets.
Supporting the Disability Community
DAFs can complement special needs planning by supporting § 501(c)(3) organizations that assist people with disabilities. For example, a donor may recommend grants to charities providing accessible housing, employment assistance, transportation, advocacy, education, medical research, or recreational programs.
Family members may also participate in recommending future grants, allowing the DAF to support disability related causes across generations.
Incorporating a DAF into Estate Planning
A DAF may also be incorporated into estate tax planning. Completed lifetime contributions generally remove the donated assets from the donor’s taxable estate. Subject to applicable tax rules and deduction limitations, lifetime contributions may qualify for a charitable income tax deduction.
Using Retirement Assets for Charitable Giving
Retirement assets can be particularly suitable for charitable bequests because distributions to individual beneficiaries may be subject to income tax, while a qualifying § 501(c)(3) sponsoring organization generally receives those assets without income tax.
A coordinated plan might therefore direct retirement assets to a DAF while leaving other assets, including assets that may receive a basis adjustment at death, to family members or a third-party special needs trust.
Coordinating DAFs and Special Needs Trusts
A DAF is not, however, a substitute for a special needs trust. An integrated plan may use a special needs trust to provide for the beneficiary’s individual needs, while a DAF supports qualified § 501(c)(3) organizations serving the broader disability community.
Careful coordination of charitable bequests, beneficiary designations, trust provisions, tax objectives, and the sponsoring organization’s succession and grant making policies can preserve resources for a person with disabilities, reduce potential estate and income taxes, and establish a lasting charitable legacy.
If you are considering a donor-advised fund as part of your special needs, estate, or charitable planning, please do not hesitate to contact our office at 1 (800) 680-1717. We can help you explore how a DAF may fit into your overall plan and long-term goals.
Disclaimer: The information provided above is for general informational purposes only and is not legal advice