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Recent Commentary
Planning for Gifts of Mortgaged Real Estate
A donor contributes a portion of her real estate holdings to a DAF, creating current tax deductions and providing a source of funds for her charities for years to come.
Charitable Pledges: Are They Deductible? Are They Enforceable?
Certain charitable pledges are enforceable by the charity.
Rate for Charitable Calculations Increases to 5.6%
In Rev. Rul. 2026-19, the Service announced the Section 7520 rate for October will grow by 0.2% to 5.6%. The average rate for 2025 was 4.95%, while the average rate for 2026 is 5.00%.
Law Could Prevent or Discourage Charitable Gifts in 2010-
Gifts to some charitable vehicles such as a CRT, CGA, PIF, or retained life estate may be subject to gift taxes and may require restructuring as a result of Section 2511(c), which was enacted as part of EGTRRA. This provision is only a concern for 2010, or for any year during which there is no estate tax.