I just did a quick search and apparently the new $1000 deduction for non-itemizers that comes into effect in 2026 under the OBBBA doesn’t apply to DAF contributions. So a DAF is not useful unless you itemize.
The new law includes a provision, effective after 2025, allowing non-itemizers to take a charitable deduction of $1,000 for single filers and $2,000 for MFJ taxpayers. As has been the case in the past, gifts to donor-advised funds are not eligible. Unlike a previous (but smaller) similar provision, though, this law is not set to sunset.
I just did a quick search and apparently the new $1000 deduction for non-itemizers that comes into effect in 2026 under the OBBBA doesn’t apply to DAF contributions. So a DAF is not useful unless you itemize.
https://www.racf.org/news/obbba/