US 2028 Charitable Bunching DAF

2028 bunching: itemize big in 1 year via DAF lump sum. Take standard deduction other years. Strategy beats annual giving when standard deduction ~$33k MFJ.

Annual charitable giving ($)

SALT + mortgage int ($)

Marginal bracket %

Years to bunch

Bunching Saves

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Bunched Value

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Annual itemizing value	—
Bunched (DAF) value	—
Bunching strategy savings	—

Charitable bunching strategy 2028: post-TCJA standard deduction $33,200 (projected MFJ) makes itemizing for charity alone difficult. Bunch 3-5 years donations into Donor-Advised Fund (DAF) in 1 year = itemize big, take standard deduction other years. DAF distributes to charities on your schedule.

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Last updated May 2026. Sources: IRS Charitable.