A charitable remainder trust defers taxes upon the redemption of stock, assists in the gradual phase-out of stockholders, and allows for gifts to charity.

While many gifts of securities into planned gift arrangements are relatively straightforward, it is not uncommon for gift planners to encounter significant difficulties when dealing with more complicated transactions. This article provides gift planners (nonprofit and for-profit alike) with the required knowledge to effectively address complicated stock issues and successfully structure and complete planned gifts funded with stock. Specific areas of consideration include taxation issues, valuation issues, qualified appraisal rules for closely held securities, redemption of closely held securities, dealing with buy-sell agreements, handling special situations, and managing the impact of the Patriot Act on stock gift transactions.

On May 15, 2024, the House Ways and Means Committee held a "mark-up" session to consider five separate bills that would create new requirements for transparency and disclosure by charitable organizations. Among these, three of the bills emphasize increased transparency by charities that are involved with foreign entities or elections.