Not under current laws.I am looking at possibly itemizing this year and funding a DAF with an amount that will be tax efficient with that in mind, to fund 3-4 years of charitable contributions. In the past I have contributed appreciated shares from a taxable account for this type of transaction and was thinking of doing that again.
My question: does anyone who could fund highly appreciated shares from a taxable account elect instead to fund from a tIRA when nearing RMD years? The idea would be that you avoid the eventual ordinary tax on the withdrawal and lower the amount the RMDs will be based upon. Just curious if anyone does this, or it does not make sense, given all these thoughts are before first cup of coffee. I understand that this funding can be done from my taxable account and avoid the tax there, but seems like there is an argument that leaving those shares to grow is ok as they are relatively tax efficient (index fund) and will only be subject to capital gains if sold. Thanks!
Until you reach age seventy and a half and become eligible to make QCDs from your tIRA, your best option is to donate highly appreciated shares (LT gain) to a DAF. Then when you reach 70.5 years old, you can switch your giving over to qualified charitable donations from your tIRA assuming current laws remain unchanged.
Hope that helps!
Statistics: Posted by galawdawg — Fri Dec 19, 2025 5:58 am — Replies 5 — Views 117