From the article, it sounds like donors can use DAFs to get a higher tax deduction. When someone donates directly to a charity, the deduction he gets is the cost of the donation. However, when someone donates to a DAF, the deduction is the current appraised value of the donation. This matters when you consider that donations aren't just cash, but also art, real estate, non-traditional financial securities, etc. and the different between cost and current appraised value is substantial.