Donors transfer mutual funds to a CRT, making significant gifts to charity now and later.

There are more than three million Subchapter S corporations in the United States with nearly six million shareholders. These corporations and shareholders can be major sources of charitable gifts, but there are technical tax laws that can turn a mistake in the gift transaction into a severe financial cost to the corporation, its shareholders, and even to a charity that receives a gift. What are these laws? How does a charity evaluate whether the economic and tax benefits from the gift will exceed its costs? When can a CGA be safely issued for a gift of S corporation stock? This article addresses these questions.

Donors contribute "hard-to-sell" real estate to a FLIP Unitrust to avoid capital gain taxes on the sale, obtain a current income tax charitable deduction, minimize income for several years, and retain the flexibility to create a steady stream of income during retirement.

The Service issued five Revenue Procedures, updating the administrative and procedural mechanisms governing the issuance of letter rulings, determination and closing letters, and other advance guidance. These are gathered in IRB 2026-1.