On July 14, 2026, IRS announced that central organizations are required to use Form 15644 (Form) to make their annual Supplemental Group Ruling Information submissions.

Donors are able to terminate a NIMCRUT while providing valuable liquidity, retaining up-front tax benefits, maximizing dollars to donors, and garnering long-term capital gain tax treatment on what would have been ordinary income.

On July 30, 2026, the Senate Finance Committee held an open executive session to consider and mark up the Taxpayer Assistance and Service Act (S. 3931) (Bill). The SFC voted, 26-1, to report the Bill favorably out of committee, advancing it for consideration by the full Senate. The bipartisan legislation proposes a wide range of reforms aimed at strengthening taxpayer rights and improving overall IRS efficiency.

Most disputes over charitable bequests are resolved through mediation. This article is a simulated mediation in which participants play different roles and attempt to make a deal to settle the dispute. A basic fact pattern is provided in advance, with additional details for roles provided in this article.