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Daily Expert CommentaryExpert insight on the latest in charitable planning news and events. |
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Recent Commentary
Providing Cash Flow for a Non-Citizen Spouse
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.
Uncharitable Creditors: The Collision of Charitable and Asset-Protection Planning
This article provides an overview of asset protection planning and its role in estate and charitable gift planning from both the donor's and the charity's perspective. Topics covered include erosion of the traditional protection of charities from creditors' claims; insuring against a charity's liabilities; the use of supporting organizations to protect a charity's assets; potential conversion of a nonprofit corporation to a protected charitable trust; the new "L3C" entity and its probable role.
IRS Updates Applicable Federal Rates for April 2025
The IRS has announced the Applicable Federal Rates for April 2025, including the Section 7520 rate of 5.0%.
Rate for Charitable Calculations Falls to 5.0%-
In Rev. Rul. 2025-8, the Service announced the Section 7520 rate for April will fall to 5.0%. The average rate for 2024 was 5.03%, while the average for 2025 is 5.25%.