By transferring highly appreciated stock to a QDOT-CRT, a taxpayer is able to provide for his non-U.S. citizen spouse, avoid gift taxes, minimize capital gain and income taxes, diversify his portfolio, and give to charity.

Planners like to see what happens when you implement a new idea in the field - Does it just look good on paper, or does it really get results? They need more information to be emboldened to advance donor-centered giving in their own shop. This article discusses challenges faced from more than a year of implementation of the Partnership for Philanthropic Planning's Guidelines for Reporting and Counting Charitable Gift. They also suggest how general lessons drawn may apply to other charitable organizations, including making a more compelling case for donor-centered fundraising, using new gift strategies with donors, and building a more collaborative fundraising culture.

In Rev. Rul. 2026-7, the Service announced the Section 7520 rate for April will fall 0.2% to 4.6%. The average rate for 2025 was 4.95%, while the average rate for 2026 is 4.65%.

The IRS has announced the Applicable Federal Rates for April 2026, including the Section 7520 rate of 4.6%.