Today, we submitted comments on IRS' 2026-2027 Priority Guidance Plan, concerning "new" Section 68, as amended by the One Big Beautiful Bill Act (OBBBA), for deductions by PIFs and nongrantor CLTs.

Contributing stock to a CRT, which pours into a Special Needs Trust, enables the donors to care for their child, avoid capital gains tax, and give to charity.

Gift planners often must present planned giving techniques to development officers, staff, donors, volunteers, boards, and other professionals. Presentation skills are a critical key to success in your planned giving program. This article shows how to use some proven techniques to attract your audience, gain their attention, and motivate them with your planned giving presentations.

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!