Nina Olsen and Gabriel Zucker, Center for Taxpayer Rights

In this session, Nina Olson and Gabriel Zucker of the Center for Taxpayer Rights walk us through a deceptively simple question: what exactly are 530A accounts (“Trump Accounts”), and how should families and funders engage with them? Grounded in the statutory details, they cover what these accounts actually are — think head-start retirement fund, not general savings — how enrollment works, and what nonprofits and foundations need to know before contributing, including a critical tax trap that could make charitable dollars less valuable than a direct cash transfer.