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Recent Commentary
Rate for Charitable Calculations Jumps to 5.0%
Monday, April 20, 2026
In Rev. Rul. 2026-9, the Service announced the Section 7520 rate for May will jump 0.4% to 5.0%. The average rate for 2025 was 4.95%, while the average rate for 2026 is 4.72%.
IRS Updates Applicable Federal Rates for May 2026
Thursday, April 16, 2026
The IRS has announced the Applicable Federal Rates for May 2026, including the Section 7520 rate of 5.0%.
Keeping Her Options Open
Thursday, April 16, 2026
A DAF allows a donor to have flexibility in her charitable giving.
NRB v. Bessent: Court Rejects Settlement and Dismisses Case Leaving Johnson Amendment Applicable...For Now-
In National Religious Broadcasters v. Bessent, the U.S. District Court for the Eastern District of Texas (District Court) effectively dismissed a lawsuit challenging the Johnson Amendment (Amendment) and rejected the proposed settlement between IRS and religious organizations due to a lack of subject-matter jurisdiction.