Select a date
Please wait ...

What is is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

Subscribe Now
7-day trial
Learn More

Recent Commentary RSS Feed

ADF Sues for Disclosure of IRS Protocols on Churches

Wednesday, May 6, 2015


In a complaint filed last month, the Alliance Defending Freedom ("ADF") asked the federal district court for the District of Columbia to compel IRS to disclose documents relating to its procedures for investigating churches.

Senate Passes Budget Resolution

Wednesday, May 6, 2015


Yesterday evening, the Senate approved the Conference Report on the budget resolution, S.Con.Res. 114-11, on a vote of 51 to 48 ("Resolution") almost entirely along party lines.

Revocations and Rejections

Tuesday, May 5, 2015

Among this week's release of private letter rulings were three revocations, PLRs 201518018, 201518020 and 201518021, the latter two sustained on appeal.

Four PLRs Approve Settlement of Dispute Involving GST-Exempt Trusts

Monday, May 4, 2015

In four identical rulings, PLRs 201518002 through 201518005, the Service ruled the settlement of litigation involving four trusts would not cause any of the trusts to lose its status as exempt from the generation-skipping transfer tax.

PLR 201518019 - Scholarship Exception Ruling

Monday, May 4, 2015

In PLR 201518019, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.

More Recent Commentary

Content provided by in conjunction with Kallina & Associates, LLC


If you encounter problems when using this website, or when the website does not function as you would expect, please contact our support team:


Questions related to our terms of use, privacy policy, copyright or other such legal matters should be directed to our legal team:


If you have comments about the website or our commentary, or if you have suggestions on how we can better serve you, please use our Feedback Form.

© 2006-2015, CPC Holdings, LLC