The IRS has announced the Applicable Federal Rates for September 2026, including the Section 7520 rate of 5.4%.

A Flip CRUT allows the donor to diversify assets, avoid capital gains tax, and defer the income stream.

Women are increasingly impacting fundraising efforts in the U.S.; however, their philanthropic objectives can differ significantly from men. Women tend to focus on specific sectors and want greater accountability for their gifts. On the whole, women want to create new solutions, seek more contact and control, and be kept informed of the results from their giving. Many also seek social networks within the organizations that interest them. If women are among your majority donors, you may need to change the way you speak with them, start listening for their direction, and embrace a 'gender slanted' approach. Read this article to learn more.

By contributing an appreciated home to a NIMCRUT, the donors can avoid a capital gains tax, obtain a charitable income and gift tax deduction, and create an income stream for life.