Ensure the default set is "loaded" for the affected user:
  1. From the desired record, go to the record menu (constituent, gift, etc.)
  2. Select Load Defaults from...
  3. Unmark Only show my default sets (to see all available sets created by other users)
  4. Highlight the desired value set from the list above
  5. Mark Load default values now in the lower left
  6. Click OK in the upper right
  7. Save and close the opened record
  8. To apply the values again, start a new record as in step 1
  9. Tab / place cursor in a data entry field
  10. Press Shift and F2 to use the current "loaded" set

If the default set still does not load:
  • Review its settings to ensure they're correct
  • Review the affected user's security rights to ensure they have Add and Edit rights to the record type