I work with lots of donors and their DAFs. Most people who use DAFs (from my experience) are just trying to smooth out their charitable giving so that they don'

I work with lots of donors and their DAFs. Most people who use DAFs (from my experience) are just trying to smooth out their charitable giving so that they don't have to pay taxes during windfall years. They want all the money to go to charity but don't want to donate a huge amount all at once, especially given that many smaller charities are not capable of absorbing/utilizing windfall amounts, or they want to do research on charities before donating.