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Recent Commentary
Multiple-Entity Donors: How to Work Effectively with Today's Sophisticated Philanthropist
Multiple-entity donors are a new reality for charities working with sophisticated philanthropists. The Pension Protection Act is forcing even more donors to create multiple charitable entities to achieve their goals. This article reviews the entities, including donor funds, supporting organizations, private foundations, and various planned gift vehicles, and focuses on how a charity can help the donor select the best entity for a gift. In addition, certain types of gifts must not be made from certain entities, and this article describes the gifts that charities and donors must avoid.
Rate for Charitable Calculations Rises to 5.2%
In Rev. Rul. 2026-12, the Service announced the Section 7520 rate for July will rise to 5.2% from 5.0. The average rate for 2025 was 4.95%, while the average rate for 2026 is 4.83%.
IRS Updates Applicable Federal Rates for July 2026
The IRS has announced the Applicable Federal Rates for July 2026, including the Section 7520 rate of 5.2%.
Zero Estate Tax Planning using a CLAT-
Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so, can "zero out" gift and estate taxes.