By transferring highly appreciated stock to a QDOT-CRT, a taxpayer is able to provide for his non-U.S. citizen spouse, avoid gift taxes, minimize capital gain and income taxes, diversify his portfolio, and give to charity.

The Stelter Company has combined forces with the nationally renowned research firm, Selzer & Company, to provide groundbreaking research into who names charities in their wills, when and why. The Stelter Study of Charitable Giving is a national survey of adults age 40 and older. This article shows the previous work completed by the National Committee on Planned Giving's 2002 Survey of Donors. The results enlighten the work of charitable organizations as they cultivate likely donors in the 21^st century.

There are some interesting provisions in the massive $2T Coronavirus Bill pending in the Senate, known as the Phase 3 Coronavirus Bill (Bill), for the charitable sector. Two efforts in the Senate to pass the Bill on Monday, March 23rd failed due to opposition by the Democrats and a few Republicans.

IRS issued Notice 2020-18 (Updated Notice), updating a notice issued earlier this week (Earlier Notice) and extending the time to file tax returns due on April 15, 2020, until July 15, 2020.