Professional Subscriptions
Subscribe to get access to a full suite of professional research tools.
Subscribe Now
|
Daily Expert CommentaryExpert insight on the latest in charitable planning news and events. |
|
Extensive Online LibraryOne of the most comprehensive online libraries available, with personal sorting and storage. |
|
Robust CalculationsAn extensive array of accurate and easy-to-use calculators. |
|
The HandbookThe "how-tos" of charitable planning easily searchable and updated regularly. |
Recent Commentary
"Terming-Out" DAFs -- Charities' Counter Argument
In September 6th letter to the ranking members of the Senate Finance Committee, charitable groups responded to the Madoff and Colinvaux proposal, concluding its claims were based on erroneous statistics, would severely restrict philanthropy, and would reduce overall charitable giving in communities across the country.
October 7520 Rate Returns to 2.2%
In Rev. Rul. 2017-20, the Service announced the Section 7520 rate for October will dip to 2.2% after holding at 2.4% for the months of August and September. Throughout much of 2017, the rate has held steady at 2.4%, though it did reach a nearly six-year high of 2.6% in the months of February and April.
Planning for Gifts of Mortgaged Real Estate
Contribution of a portion of donor's real estate holding to a DAF creates tax deductions and allows grants to charities over time.
Post-Determination Audits of Tax-Exempts-
-
The Director of EO examinations reported few tax-exempt organizations, which were audited after obtaining IRS approval, have lost exempt status. In particular, few organizations using the streamlined EZ application process have lost their exempt status as a result of post-determination audits.