For years, the Donor-Advised Fund was the undisputed champion of charitable giving. It was simple, flexible, and offered tax benefits. But as we navigate the landscape of 2026 under the One Big Beautiful Bill Act, new contenders have emerged. If you’re still using your Donor-Advised Fund, or DAF, as your primary vehicle for large asset transfers, you might be leaving legacy capital on the table. Here is why it’s time to audit your giving strategy.