IRA Charitable Rollover Facilitation and Enhancement Act of 2026

This bill proposes to amend the Internal Revenue Code of 1986 to expand options for charitable giving from retirement accounts. Its core purpose is to allow individuals to make qualified charitable distributions directly from their Individual Retirement Accounts (IRAs) to donor advised funds, which is currently restricted. The legislation specifically repeals the existing prohibition on these rollovers by striking relevant language from section 408(d)(8)(B)(i) of the Code. This change aims to provide greater flexibility for philanthropic individuals utilizing their IRA assets for charitable purposes. The amendment will apply to all distributions made after the bill's enactment.