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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.

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IRS Updates Applicable Federal Rates for December 2014

Thursday, November 20, 2014

The IRS has announced the Applicable Federal Rates for December 2014, including the Section 7520 rate of 2.0%.

DAF as the Beneficiary of an IRA

Thursday, November 20, 2014

Giving an IRA to a DAF can reduce income and estate taxes.

PLR 201446025 - Change of Domicile of 501(c)(3) Organization

Thursday, November 20, 2014  Updated!


In PLR 201446025, the Service ruled a charity would not be required to reapply for exemption following a change in its legal domicile from one state to another.

JCT Comments on Congressman Camp's Proposal

Wednesday, November 19, 2014  Updated!


The Joint Committee on Taxation has issued a 702-page report on Congressman Camp's Proposal.

ACR Comments on New Congress, Lame Duck Session, and 2015 Tax Reform

Wednesday, November 19, 2014  Updated!


The Alliance for Charitable Reform ("ACR") has posted a very accurate and well-written article on its website regarding the new make-up of Congress and its leadership, legislation during the lame duck session, and prospects for 2015 Tax Reform.

Update: The House Republican Steering Committee yesterday confirmed Rep. Paul Ryan (R-WI) will head the Ways and Means Committee in the 114th Congress. Additional information on the make-up of House leadership and committees is located in the Extended Summary, below.

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