Donor-advised funds and philanthropic trends for 2026

Philanthropic trends for the 2026 giving season are being shaped by market performance, business transitions, and evolving tax regulations. Key strategies for donors include charitable gain harvesting—contributing highly appreciated securities to avoid capital gains tax—and utilizing business interests during liquidity events like IPOs or sales to maximize deductions.

Another emerging trend is bunching contributions, where donors consolidate several years of giving into a single year to increase tax benefits. Additionally, families are increasingly using donor-advised funds (DAFs) to involve younger generations in philanthropic traditions.

While approximately $326 billion is currently held in charitable accounts, there is a growing emphasis on moving these funds from parked assets to active grants. To promote this, October 8, 2026, will be observed as DAF Day, a national initiative aimed at encouraging donors to put charitable dollars to work for communities in need.