{
  "id": "CG_DAF",
  "name": "Donor Advised Fund",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Appreciated stock/assets; 30% AGI limit for stock, 60% for cash",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "cash": {
      "type": "int",
      "description": "cash contribution"
    },
    "appreciated_stock": {
      "type": "int",
      "description": "FMV of appreciated stock"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Donations had to be made by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Contribute appreciated assets to a DAF to receive an immediate charitable deduction at FMV while avoiding capital gains tax.",
  "irc_reference": "IRC §170; §4966",
  "deadline": "Dec 31 of tax year"
}