In Rev. Rul. 2019-25, the Service announced the Section 7520 rate for November will raise to 2.0%. In general, rates for charitable calculations have decreased this year, reversing the upward trend in 2018. The average rate for 2018 was 3.3%, while the average rate thus far for 2019 is a little over 2.9%.

This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to charities.

The IRS has announced the Applicable Federal Rates for November 2019, including the Section 7520 rate of 2.0%.

Megatrend: "a large over-arching direction that shapes our lives for a decade or more." As gift planners, our work is being shaped by the confluence of existing and emerging megatrends, dramatically affecting the way we work, our alliances, and the donors, prospects and charities we serve. Our ability to understand these trends and adjust our thinking and acting spell the difference between success, mediocrity or failure in the future. This article explores the impact of four megatrends on the charitable gift planning industry and offer insights for success from seasoned gift planners across the country.