November 2018 7520 Rate

Moving up. The 7520 rate for November is 3.6%. This is an increase from previous months. The rate was 3.4% for the preceding 4 months. A chart showing historical rates since 2008 is here. Some estate planning techniques benefit from rising rates. These include...

October 2018 7520 Rate

No change. For October 2018, the 7520 rate will again be 3.4%. This is the fourth month in a row at this rate. A chart showing historical rates since 2008 is here. Some estate planning techniques benefit from rising rates. These include Qualified Personal Residence...

Lobbying by Public Charities

Can a public charity engage in efforts to influence legislation? Yes, but not as a “substantial part” of its activities. Under IRC 501(c)(3), an organization will not qualify (or remain qualified) as tax-exempt if it carries on propaganda, or otherwise attempts to...

September 2018 7520 Rate

Still flat. For September 2018, the 7520 rate will again be 3.4%. This is the fourth month in a row at this rate. A chart showing historical rates since 2008 is here. Some estate planning techniques benefit from rising rates. These include Qualified Personal Residence...

7520 Rate for August 2018

Again, no change. After steadily ticking up for the first four months of the year, the 7520 rate remains flat for the third month in a row. For August 2018, the 7520 rate will again be 3.4%. A chart showing historical rates since 2008 is here. Some estate planning...

7520 Rate for July 2018

No change. The 7520 rate remains the same. For July 2018, the 7520 rate will be 3.4%. A chart showing historical rates since 2008 is here. Some estate planning techniques benefit from rising rates. These include Qualified Personal Residence Trusts (QPRTs) and...

7520 Rate for June 2018

Another increase. The 7520 rate continues to tick up for inflation. For June 2018, the 7520 rate will be 3.4%. A chart showing historical rates since 2008 is here. Some estate planning techniques benefit from rising rates. These include Qualified Personal Residence...