This article provides a thorough review of the key steps to effectively integrate planned, major, and annual giving. Specific strategies for comprehensive campaign planning and gift counting are shared. Integrated staff training and donor prospecting techniques are explained in detail. In addition, the steps to prepare and present coordinated annual fund appeals, blended proposals, charitable pledge agreements, and endowment documents are reviewed. Ideas and examples for integrating donor stewardship and recognition activities are explained. Finally, steps for involving senior staff and the board of directors are essential for success.

Treasury and IRS are set to publish REG-119986-25 (Proposed Regulations) in the Federal Register on September 4, 2026, providing that a private school would not qualify for tax-exempt status if it discriminates based on color, race, or ethnicity in any school-related policy or program, including classifications intended to promote diversity or remedy prior discrimination.

Treasury and IRS published REG-109082-25 (Proposed Regulations) in the Federal Register, proposing to eliminate certain reporting requirements for trusts whose charitable deductions are from contributions made by passthrough entities.

In Notice 2026-36 (Notice), IRS announced proposed regulations and transitional relief after OBBBA for modifications of the excise tax on excess compensation paid by tax-exempt organizations, including an expanded definition of "covered employee."