Trump Accounts: IRS Issues Guidance on General Funding Contributions From Charitable Organizations and Private Foundations |

Featured Insights

Founders: How Appraisals Can Strengthen Your Road ...

Set yourself, your company, and investors up for a successful exit.

learn more

Services

Cost Segregation Continues to Deliver Value

Cost segregation has long benefited taxpayers with increased cash flow.

learn more

Who We Serve

2025 U.S. Tax Legislative & Regulatory Update

Andersen can help you analyze your tax positions given the tax law changes.

learn more

The One Big Beautiful Bill Act of 2025 created Trump Accounts under the new Sec. 530A—custodial IRAs for children who have not reached age 18 with specific tax rules, contribution limits, and withdrawal options. Notice 2025-68 provides preliminary guidance on Trump Accounts, including on general funding contributions that charities, including private foundations and donor-advised funds, and government entities may make to Trump Accounts via the U.S. Treasury Department.

Download Whitepaper

Authors

Siobhan Greiner

Carl C. Fiore

Daniel Gespass

Dennis A. Minich

Amanda Beittel