IRA Charitable Rollover Facilitation and Enhancement Act of 2025

This bill lets people give money directly from their Individual Retirement Accounts (IRAs) to donor‑advised funds. It does this by removing a rule in the tax code that blocked these IRA charitable rollovers to donor‑advised funds. The change applies to distributions made after the bill becomes law.

Key points:

• Who is affected: People with IRAs and charities that use donor‑advised funds.
• What changes: The ban on IRA charitable rollovers to donor‑advised funds is repealed, allowing these gifts to be made directly from an IRA.
• When: The new rule starts for distributions made after the law is enacted.