Good question for which I don't have a clear answer. But note that 170(b)(1)(A)(vi) refers back to organizations covered by (c)(2) whereas it appears that DAFs are considered sponsoring organizations under 501(c)(3). See Donor-advised funds | Internal Revenue Service
It appears to me that the widely stated cap on charitable contributions of 60% for 2025 going down to 50% starting next year is a general rule for most types of contributions but that certain types of contributions are still limited at 50%. So it would be based more on the type of recipient rather than just your AGI. But that's little more than a guess given these confusing regs.
I raise it in this forum only because I don't recall coming across a dialogue box in TT asking me to declare whether the recipient is a 50% max recipient. In any event, this is a one time issue for me this year because stars aligned where it makes sense to max out on charitable. So I'm going with the most conservative interpretation which means stopping at 50% of AGI.
