The IRS has announced the Applicable Federal Rates for November 2026, including the Section 7520 rate of 6.2%.

Normally, charitable planners view pooled income funds as a great financial planning tool during life, and not a vehicle to transfer wealth. This case study may alter that assumption! Contributing to a PIF allows our donor to benefit charity, avoid potential capital gains taxes, transfer wealth to younger generations, and receive lifetime cash flow.

This article covers best practices for an insurance gift program. What works, what doesn't, and what about those "creative" techniques? Marketing, administration, and stewardship are addressed. Learn ways to ensure your organization rides the waves of a productive and well‐run insurance program without drowning in the process.

This case study illustrates how a couple can use a donor advised fund to "test drive" a substantial gift to multiple charities.