In Rev. Rul. 2025-10, the Service announced the Section 7520 rate for May will stay steady at 5.0%. The average rate for 2024 was 5.03%, while the average for 2025 is 5.20%.

The Grantor CLAT offers a large income tax deduction in the year of the gift, which can be carried over for five years. For high net worth individuals, it is also a wonderful vehicle for estate planning. For all donors, this vehicle provides current funding for charity!

With all the talk of the pending fiscal crisis in Congress, elimination of the charitable deduction has been bandied about as a way to increase revenue. "Defending the Charitable Deduction," an article written by Mr. John Horak, provides a compelling case as to why the charitable deduction needs to be protected. Mr. Horak believes "any attempt to pick the pocket of organizations in the philanthropic sphere will be self-defeating and should be resisted."

A DAF allows a donor to have flexibility in her charitable giving.