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CharitablePlanning.com is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

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Deemed Rate for New PIFs Will Slide to 1.2% for 2015

Friday, November 21, 2014

Rates, Tables & Statistics

Though the Service will not make the formal announcement until mid-January, the release yesterday of the Section 7520 rate for December (see our earlier commentary) allows us to calculate the 2015 deemed rate of return for new or recently established pooled income funds at 1.2%. This is down twenty basis points from the deemed rate for 2014, which was itself down forty basis points from what had been a record low rate of 1.8% set two years earlier.

December 7520 Rate Slips to 2.0%

Friday, November 21, 2014

Rates, Tables & Statistics

In Rev. Rul. 2014-31, the Service announced the Section 7520 rate for December will fall to 2.0%, after holding at 2.2% for six months. The rate has reached 2.4% three times in the past fifteen months. It has been a year since the rate last dipped to 2.0%. Over the course of 2014, the rate has averaged nearly 62 basis points higher than in 2013.

DAF as the Beneficiary of an IRA

Thursday, November 20, 2014

Giving an IRA to a DAF can reduce income and estate taxes.

IRS Updates Applicable Federal Rates for December 2014

Thursday, November 20, 2014

Rates, Tables & Statistics

The IRS has announced the Applicable Federal Rates for December 2014, including the Section 7520 rate of 2.0%.

PLR 201446025 - Change of Domicile of 501(c)(3) Organization

Thursday, November 20, 2014  Updated!

IRS
Highlights

In PLR 201446025, the Service ruled a charity would not be required to reapply for exemption following a change in its legal domicile from one state to another.

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