Contributing stock to a CRT, which pours into a Special Needs Trust, enables the donors to care for their child, avoid capital gains tax, and give to charity.

Gift planners often must present planned giving techniques to development officers, staff, donors, volunteers, boards, and other professionals. Presentation skills are a critical key to success in your planned giving program. This article shows how to use some proven techniques to attract your audience, gain their attention, and motivate them with your planned giving presentations.

The Grantor CLAT offers a large income tax deduction in the year of the gift, which can be carried over for five years. For high net worth individuals, it is also a wonderful vehicle for estate planning. For all donors, this vehicle provides current funding for charity!

With the issuance of Rev. Proc. 2026-8 (Rev. Proc.) and Notice 2026-8 (Notice), Treasury and IRS finalized the long-anticipated overhaul of the group exemption letter program (Program). This guidance supersedes the long-standing Rev. Proc. 80-27 (as modified by Rev. Proc. 96-40), which governed this area for more than 40 years, and seeks to modernize and clarify oversight of central organizations and their subordinate affiliates.