Donor-Advised Fund bunching · Also called: charitable bunching
Giving several years of charitable gifts in one year, usually through a donor-advised fund, so that year's itemized deductions exceed the standard deduction. Other years use the standard deduction.
A donor-advised fund gives an immediate deduction when you contribute and lets you recommend grants to charities over later years. Total giving is unchanged; only its timing moves.
Cash gifts are deductible up to 60% of AGI, with a five-year carryforward for any excess.