US 2028 DAF vs Foundation
Heads up: official 2028 figures have not been announced yet — this tool uses projections from the latest confirmed rates and current law. We update it as soon as official numbers are published.
DAF 2028 vs Foundation: DAF cheaper (0.6% admin), no minimums, more flexible. Foundation: 1.39% excise tax + 5% min distribution + governance + employs family. $1M+ favors foundation.
| DAF annual fee | — |
| Foundation annual cost | — |
| DAF 20-yr total | — |
| Foundation 20-yr total | — |
| Cost diff | — |
Donor-Advised Fund (DAF) vs Private Family Foundation: DAF (Fidelity, Schwab, Vanguard Charitable) has ~0.6% annual admin fee, no minimum, full deduction year of contribution. Private Foundation: 1.39% excise tax on investment income + 5% minimum annual distribution + ~2.5% admin/legal/accounting + can employ family + perpetual legacy. $1M+ favors foundation; below that DAF wins.
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body_htmlLast updated May 2026. Sources: IRS Charitable.