A DAF allows a donor to avoid gain on the sale of an appreciated asset and to steward gifts to charity over time.

The IRS has announced the Applicable Federal Rates for August 2026, including the Section 7520 rate of 5.2%.

Dr. Russell James' first book in The Biblical Fundraiser Series, The Biblical Fundraiser in Modern Practice, focuses on the practical theology of major gift fundraising. Dr. Russell argues that effective fundraising begins with the donor's story and identity. He explains that giving should be enjoyable and that generosity is a way for Christians to (1) do God's work, (2) create visible and effective outcomes, and (3) find more joy in their lives through giving. This book describes major gift fundraising as a ministry to the rich, encouraging people to invest biblically for the future. It replaces the traditional views of gift-giving with a donor-centered basis for identity, joy, and fellowship.

A charitable remainder trust defers taxes upon the redemption of stock, assists in the gradual phase-out of stockholders, and allows for gifts to charity.