This article discusses an often‐neglected aspect of charitable giving: how charitable organizations can dispose of charitable gifts. All gifts need an exit strategy. Sometimes the strategy is simple: sell the marketable security. Sometimes, there is no exit strategy—consider a charity that accepts toxic land. Most gifts fall somewhere in between, with multiple potential exit strategies that should be considered before the gift is accepted.

In Rev. Rul. 2026-21, the Service announced the Section 7520 rate for November will jump 0.6% to 6.2%. The average rate for 2025 was 4.95%, while the average rate for 2026 is 5.10%.

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.