On February 10, 2026, the House Ways & Means Committee held a hearing where lawmakers and witnesses discussed revamping IRS Form 990 to increase transparency.

On February 23, 2026, IRS announced that certain portions of final regulations relating to required minimum distributions (RMDs) under Sec. 401(a)(9) will apply for the calendar year that begins no earlier than six months after the final regulations are issued in the Federal Register (Announcement).

Effective December 24, 2025, the United States Postal Service (USPS) adopted Section 608.11 (Final Rule) to the Domestic Mail Manual, which clarifies the relationship between postmark dates on mail and the date on which USPS actually accepts possession of the mail.

By contributing closely held stock to a CRT, the donor is able to complete a gift to charity, avoid recognition of gain on the gifted assets, and obtain an immediate income tax deduction, while eliminating the need for the charity to deal with and negotiate the stock sale.