PG Calc

05/19/2026

In case you missed it, our June eRate newsletter is here!
✅IRS Discount Rate for June: 5.0%

See inside for:
📃 Featured Article: Now That the Pain of Tax Season Has Passed - A Primer on Charitable Income Tax Deductions and the Concept of Income Tax Savings
🏃‍♂️ Quick Tip: Customize Your Disclaimer Statement in PGM Anywhere
✍️ From the Blog: BDQ #11 – What Is the IRS Discount Rate, and Why Does It Change Every Single Month?
💰 CGAs and Bargain Sale Basis
⚖️ Several States Pass RIFT Legislation
+More!

Read Here >> https://email.pgcalc.com/jun2026-erate

Each year, many of us breathe a collective sigh of relief when April 16 rolls around. Aside from those filing for extensions, and aside from those few who are affected by lesser-known categories, the majority of Americans have completed the filing of their annual income tax returns.

05/14/2026

Is your gift annuity program worth the effort? We tackled that question in our latest case study.

See how a program assessment can reveal:
• Which annuities are underwater (or headed there)
• The projected benefit of each gift annuity
• Expected cash flow as annuities terminate
• How to make your program stronger

👉 Read Here >> https://giving.pgcalc.com/consulting-case-study-2-is-our-gift-annuity-program-worth-the-effort

05/12/2026

BDQ #11: What Is the IRS Discount Rate, and Why Does It Change Every Single Month? - If you have ever run a calculation for a gift annuity or a charitable remainder trust, you have seen a specific number labeled as the “IRS Discount Rate,” “CMFR,” or the “Section 7520 Rate.” Where does this Discount Rate come from, and why is it so restless?

If you have ever run a calculation for a gift annuity or a charitable remainder trust, you have seen a specific number labeled as the “IRS Discount Rate,” “CMFR,” or the “Section 7520 Rate.” Where does this Discount Rate come from, and why is it so restless?

04/28/2026

When charitable lead trusts were created in the Tax Reform Act of 1969, they became a way for donors to provide for heirs, make a generous charitable gift, and potentially save on estate taxes. Today, fewer than one in 1,000 estates will owe any federal estate tax. Can a charitable lead trust still provide the other 999 estates with a tax benefit? It depends!

17 states still have their own estate or inheritance tax, often with much lower exemptions than the federal threshold.

Read our latest Featured Article to learn more >> https://www.pgcalc.com/insight-training/pg-calc-featured-articles/when_thinking_lead_trusts_do_not_forget_state_taxes

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04/17/2026

In case you missed it, our May eRate newsletter is here!
✅IRS Discount Rate for May: 5.0%

See inside for:
🤔 Featured Article: When Thinking Lead Trusts, Don’t Forget State Taxes
🔎 Quick Tip: Why You Can’t See Your Search Results in PGM Anywhere
❌ Mortality and Life Expectancy are NOT the Same
📢 ACGA Announces Rates Will Continue to Remain the Same
✉️ Gearing Up for Reunion? Add Impact to Your Next CGA Mailing with BatchCalcs
& More!

Read here >> https://email.pgcalc.com/may2026-erate

Charitable lead trusts, as we know them today, were created in the Tax Reform Act of 1969. It didn’t take long after that for sophisticated estate planners and planned giving officers to recognize that charitable lead trusts offered wealthy donors a great way to provide for heirs, make a generous ...

04/16/2026

The 2026 TPI Study of the Philanthropic Conversation is out now! It’s packed with insights on how advisor-client philanthropic discussions are evolving, where the gaps are, and what clients want from these conversations today. Co-sponsored by Foundation Source and DAFgiving360, with support from The Boston Foundation.

Read the full report here: https://foundationsource.com/resources/reports-surveys/the-tpi-study-of-the-philanthropic-conversation-full-report/

The Philanthropic Initiative (TPI) for the third time since 2013 conducted a national study of advisors’ approaches to and HNW clients’ expectations.

04/15/2026

Respect for the Deceased: Your Final Obligations When a CGA Terminates at Death

Most charitable gift annuities terminate with the death of the final annuitant. When this happens, the charity must distribute the residuum to the charitable purpose. Here’s our recommended list of steps that should be completed before releasing the gift.

04/14/2026

Last Chance! Today at 2 PM EST: Free Chronicle of Philanthropy online forum on The New Tax Code: What It Means for Your Donors.

With support from PG Calc, the forum will examine how recent tax law changes may influence charitable giving across gift types, how donors may react this year, and how organizations can communicate effectively with supporters. The session will also include time for questions from attendees.

Register before it begins >>

04/06/2026

Join The Chronicle of Philanthropy on April 14th at 2:00 pm ET for a free online forum, supported by PG Calc, examining how recent tax law changes may influence donor behavior in 2026. An expert panel, including PG Calc’s Gary Pforzheimer, will discuss how donor giving habits may change this year, offer guidance on how organizations can help supporters better understand their options, and answer audience questions.

➡️ Register now >> https://events.zoom.us/ev/AtDmPd04fGIiiN_nf7hsUwo_i-jPvLW8fdjZnkI-IEWjB2CTKtx5~AtIqM1PERppNVqE-PYoyomlHpmitNFfsf7QyYMoJu-xCwd0Dm3uxDrkj8wuoCQejqt9xZDVOkGkaMBmshtJ75HzLrA

03/27/2026

In fiduciary investment portfolios, the last several years have reminded us to expect the unexpected.

From the global economic shock of 2020 to the many reasons markets could have declined in 2025, traditional investments once again proved resilient by ending the year on an upward note.

Our latest article looks at why 2025 was, in many ways, a good year, and the facts behind that outcome.

Read more >> https://www.pgcalc.com/insight-training/pg-calc-featured-articles/2025-was-good

In the world of fiduciary investment portfolios, we’ve been on a fairly steady roll over the past few years. We saw economic collapse on a global scale in 2020 as a result of the worldwide pandemic, but somehow, at the end of the year, the major stock and bond indices produced positive returns. On...

03/24/2026

Join presenters Meryl Cosentino and Abby Quammen this Thursday for The Life of a Legacy Match: Turning Inspiration Into Action. This session offers a step-by-step guide to launching and executing a highly successful Legacy Match Program and will equip attendees with the tools, strategies, and confidence needed to make a compelling case for leadership support.

Register Here >> https://www.pgcalc.com/education/pg-calc-webinar-the-life-of-a-legacy-match?utm_campaign=30309726-%5BPGC%5D%202026%20Webinars&utm_medium=email&_hsenc=p2ANqtz-8bVbMR61ABJHe-cIBTZqa0Go5Ig9yJnhsGqDwcL9FKgvJ0EwsA9jGr37Sdm6YCqSYTOcCZ0l4q8qTDMU5xyO9FjHSZ5FDRQ93qzyYVKdTLFHc8aI4&_hsmi=410123365&utm_content=410123365&utm_source=hs_email