{
 "title": "Charitable giving strategies under the 2026 rules",
 "unit": "USD over 2026-2028",
 "notes": "Each household gives 10000 a year; each year computed under 2026 law; IRMAA = Part B+D surcharge at 2026 tiers set by each year's MAGI.",
 "engine": {
  "federal": "2.0.0",
  "state": "1.12.0"
 },
 "columns": [
  "persona",
  "strategy",
  "description",
  "gifts_3yr",
  "federal_tax_3yr",
  "federal_saved_vs_no_gift",
  "irmaa_3yr",
  "irmaa_saved",
  "itemizes_2026"
 ],
 "rows": [
  {
   "persona": "P1",
   "strategy": "cash",
   "description": "Cash each year (standard deduction + the new §170(p) amount, or itemize if larger)",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 24382.8,
   "federal_saved_vs_no_gift": 660,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "no"
  },
  {
   "persona": "P1",
   "strategy": "daf_bunch",
   "description": "Three years of gifts to a donor-advised fund in 2026, nothing in 2027–2028",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 21794.1,
   "federal_saved_vs_no_gift": 3248.7,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "yes"
  },
  {
   "persona": "P1",
   "strategy": "stock_bunch",
   "description": "Three years of appreciated stock (held over a year) to a DAF in 2026",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 22316.1,
   "federal_saved_vs_no_gift": 2726.7,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "yes"
  },
  {
   "persona": "P1",
   "strategy": "qcd",
   "description": "QCD from the IRA each year (the IRA withdrawal falls by the gift)",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 18046.8,
   "federal_saved_vs_no_gift": 6996,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "no"
  },
  {
   "persona": "P2",
   "strategy": "cash",
   "description": "Cash each year (standard deduction + the new §170(p) amount, or itemize if larger)",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 28392,
   "federal_saved_vs_no_gift": 720,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "no"
  },
  {
   "persona": "P2",
   "strategy": "daf_bunch",
   "description": "Three years of gifts to a donor-advised fund in 2026, nothing in 2027–2028",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 28771.5,
   "federal_saved_vs_no_gift": 340.5,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "yes"
  },
  {
   "persona": "P2",
   "strategy": "stock_bunch",
   "description": "Three years of appreciated stock (held over a year) to a DAF in 2026",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 28771.5,
   "federal_saved_vs_no_gift": 340.5,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "yes"
  },
  {
   "persona": "P2",
   "strategy": "qcd",
   "description": "QCD from the IRA each year (the IRA withdrawal falls by the gift)",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 25512,
   "federal_saved_vs_no_gift": 3600,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "no"
  },
  {
   "persona": "P3",
   "strategy": "cash",
   "description": "Cash each year (standard deduction + the new §170(p) amount, or itemize if larger)",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 19662,
   "federal_saved_vs_no_gift": 720,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "no"
  },
  {
   "persona": "P3",
   "strategy": "daf_bunch",
   "description": "Three years of gifts to a donor-advised fund in 2026, nothing in 2027–2028",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 18706.95,
   "federal_saved_vs_no_gift": 1675.05,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "yes"
  },
  {
   "persona": "P3",
   "strategy": "stock_bunch",
   "description": "Three years of appreciated stock (held over a year) to a DAF in 2026",
   "gifts_3yr": 30000,
   "federal_tax_3yr": 18706.95,
   "federal_saved_vs_no_gift": 1675.05,
   "irmaa_3yr": 0,
   "irmaa_saved": 0,
   "itemizes_2026": "yes"
  }
 ]
}