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A donor-advised fund (DAF) is a charitable investment account established to manage charitable contributions from many different donors.
When you contribute to a DAF, you generally can choose the charities you want to support and the time frame for distributing the assets. You’re entitled to an immediate tax deduction for the full amount of your contribution in the year you donate the assets, even if the charity won’t receive them right away. You don’t have to be wealthy to contribute to a DAF. Some funds have relatively low contribution thresholds.
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