The 2026 tax rules trim the charitable deduction at both ends. Most donors assume that makes giving tools less useful. Here is why a donor advised fund actually gets more valuable under the new math, not less.

The One Big Beautiful Bill Act quietly rewrote the arithmetic of charitable giving for 2026. A new deduction floor, a cap for top earners, a fresh break for non-itemizers, and a rule for corporations. Here's what actually changed, what it means for your donor advised fund, and how to give around it.