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Recent Commentary
IRS Updates Applicable Federal Rates for June 2026
The IRS has announced the Applicable Federal Rates for June 2026, including the Section 7520 rate of 5.0%.
Buckeye Institute: Nonprofit Challenges IRS Donor Disclosure Requirement
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.
Rate for Charitable Calculations Remains at 5.0%-
In Rev. Rul. 2026-11, the Service announced the Section 7520 rate for June will remain at 5.0%. The average rate for 2025 was 4.95%, while the average rate for 2026 is 4.77%.