Donor-advised funds, QCDs and giving with purpose.
August 19, 2026 at 5:39 PM PDT
The uniform deal announced in May is closed and its deadlines withdrawn. Investors in syndicated easement partnerships now face case-by-case talks with a new dedicated IRS office.
Proposed rules published August 17 would drop a charitable information return for family trusts whose only deduction flows from a partnership or S corporation they own.
With more than $160 billion of noncash donations claimed for 2023, examiners are denying deductions for technical failures rather than fighting over what art, private stock or IP is worth.
Treasury adopted its 2024 proposal without change, so owners who ran a business sale through a charitable remainder annuity trust and a commercial annuity now face mandatory disclosure.
Treasury said philanthropists can now transfer publicly traded stock directly into Trump Accounts, opening a new giving channel days before pledges from Michael and Susan Dell and SpaceX's Gwynne Shotwell.
Giving USA's annual report found total giving topped $600 billion for the first time in 2025, with bequests growing faster than any other funding source ahead of new 2026 deduction limits.
PLR 202625012 says a private foundation has no interest in family business shares until a trustee irrevocably names it, which lets relatives and the company buy stock without self-dealing.
The IRS said 27 states have elected into the new Section 25F credit for gifts to scholarship granting organizations, a dollar-for-dollar option that compares favorably with a normal charitable deduction.
A new notice extends the 21% excise tax on excess pay at tax-exempt organizations beyond the top five earners, a change that touches board members and major donors as much as executives.
Partnerships in more than 1,100 disputed conservation easement cases get a time-limited settlement. The penalty doubles after 90 days, and litigated cases have recovered about 6% of claimed deductions.
The nation's largest donor-advised fund sponsor reports grants up 23% and crypto gifts down sharply, as affluent donors increasingly use DAFs to convert appreciated assets into charitable deductions.
DAFgiving360 donors alone granted $9.9 billion to charity in 2025, up 28%, as wealthy households front-loaded appreciated-stock gifts ahead of OBBBA's new floor and cap on charitable deductions.
Treasury set out how states can elect into the Section 25F credit for cash gifts to scholarship-granting organizations, a dollar-for-dollar benefit that outvalues a deduction for top-bracket donors.
Starting in 2026, itemized gifts face a 0.5%-of-AGI floor and a benefit capped near 35 cents per dollar for top-bracket donors, which makes December 2025 gifts and donor-advised fund bunching more valuable.
The $250-per-child gift uses the new qualified general contribution route, a structure that lets foundations and charities fund a whole class of children at once, outside the $5,000 annual cap.
National Philanthropic Trust says grants from its donor-advised funds grew 20% to $6.61 billion in fiscal 2025, a surge that coincides with new limits on the charitable deduction starting in 2026.
A new Bank of America study finds affluent households increased total charitable giving by 30% since 2015 even as the share who donate anything fell from 91% to 81%.
A Georgia land deal shows how the Tax Court keeps unwinding syndicated conservation easements, this time disallowing one donor's deduction entirely and slashing the other by 98%.