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Notice: Changes to Technology

We are pleased and excited to announce significant changes to Though you may not realize it at first glance, the website has been completely redone as part of our ongoing efforts to better serve our users.

Improvements include:

  • No usernames. Use your email address to login instead.
  • More mobile friendly. View from your cell phone or tablet.
  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
  • Easier browsing. Fewer web pages to muddle through. Quick filtering options.
  • Contributing authors. View their biographies and commentary.

Because of these changes, you will need to reset your password. Please click here and follow the instructions. You can use the same password as before if you wish, though that is always discouraged for security reasons.

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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Daily Expert Commentary

Expert insight on the latest in charitable planning news and events.

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One of the most comprehensive online libraries available, with personal sorting and storage.

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Robust Calculations

An extensive array of accurate and easy-to-use calculators.

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The Handbook

The "how-tos" of charitable planning easily searchable and updated regularly.

Recent Commentary

September 7520 Rate Holds at 2.4%

Friday, August 18, 2017
Rates / Tables / Statistics

In Rev. Rul. 2017-17, the Service announced the Section 7520 rate for September will hold for a second month at 2.4%, after dipping briefly in July to 2.2%, the lowest rate so far in 2017. In February and again in April, the rate touched a nearly six-year high at 2.6%.

Religious Groups Oppose Repeal of "Johnson Amendment"

Friday, August 18, 2017

A coalition of religious organizations calling itself "Faith Voices" sent a letter to every member of Congress, urging them to "oppose any repeal or weakening of the Johnson Amendment," which forbids 501(c)(3) organizations to participate or intervene in political campaigns.

IRS Updates Applicable Federal Rates for September 2017

Thursday, August 17, 2017
Rates / Tables / Statistics

The IRS has announced the Applicable Federal Rates for September 2017, including the Section 7520 rate of 2.4%.

Sale of a Vacation Home

Monday, November 1, 2010

A NIMCRUT shelters gain upon the sale of a highly appreciated vacation home.