In Buckeye Institute v. IRS, the U.S. Court of Appeals for the Sixth Circuit (Court) heard arguments on April 29, 2026, challenging the longstanding disclosure requirements for certain nonprofits to report sensitive and private donor information. This proceeding was based upon an interlocutory appeal of a denial of cross-summary judgment motions of the lower Federal District Court for the Southern District of Ohio.

A gift to a CRT creates greater long-term cash flow than an outright sale.

A first-ever functional magnetic resonance imaging (fMRI) analysis of charitable bequest decision-making found increased activation of certain brain sections compared to charitable giving and volunteering decisions. This paper explains those increased activations, and how such brain activations relate to donors' autobiographical connections with charitable decision-making.

This case study illustrates how a private non-operating foundation can make a distribution to a donor advised fund to meet the minimum distribution requirement, while deferring a decision on the ultimate charitable distributees.