{
  "id": "DED_CHARITABLE",
  "name": "Charitable Giving Strategy",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Bunching, DAF, QCD (70½+), appreciated stock",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "cash": {
      "type": "int",
      "description": "cash donations"
    },
    "appreciated_stock": {
      "type": "int",
      "description": "FMV of appreciated stock donated"
    }
  },
  "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": "Optimize charitable deductions through bunching, donor-advised funds, qualified charitable distributions (age 70½+), or donations of appreciated stock.",
  "irc_reference": "IRC §170; Schedule A",
  "deadline": "Dec 31 of tax year"
}