IRA Charitable Rollover Facilitation and Enhancement Act of 2026

This bill allows individuals to transfer funds directly from their individual retirement accounts to donor advised funds without incurring taxes. It removes a specific restriction in the Internal Revenue Code that previously prohibited this type of charitable rollover. The change applies to distributions made after the bill is enacted into law. This provision affects retirees and other account holders who wish to donate to charitable organizations through donor advised funds while maintaining tax-free status for the transfer.