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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:

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  • More mobile friendly. View from your cell phone or tablet.
  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
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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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Extensive Online Library

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

PLR 201630009 - Foundation May Hold, Manage Commercial Properties

Monday, July 25, 2016

In PLR 201630009, the Service determined a nonoperating private foundation would not incur unrelated business income or excess business holdings by accepting a bequest of several commercial properties from its sole contributor, and would not engage in self-dealing by hiring a management company which employed a disqualified person.

Partnership Distributes Assets to Partners, Who Then Create CRTs

Monday, November 1, 2010

CRT shelters gain on the sale of real estate from immediate taxation.

Uncharitable Creditors: The Collision of Charitable and Asset-Protection Planning

Wednesday, October 13, 2010

This article provides an overview of asset protection planning and its role in estate and charitable gift planning from both the donor's and the charity's perspective. Topics covered include erosion of the traditional protection of charities from creditors' claims; insuring against a charity's liabilities; the use of supporting organizations to protect a charity's assets; potential conversion of a nonprofit corporation to a protected charitable trust; the new "L3C" entity and its probable role.

August 7520 Rate Tumbles to 1.4%

Tuesday, July 19, 2016

In Rev. Rul. 2016-18, the Service announced the Section 7520 rate for August will fall forty basis points to 1.4%, the lowest rate in over three years.