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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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Case Study: Flexible FLIP Unitrust

Thursday, September 11, 2014

Donors contribute "hard-to-sell" real estate to a FLIP Unitrust to avoid capital gain taxes on the sale, obtain a current income tax charitable deduction, minimize income for several years, and retain the flexibility to create a steady stream of income during retirement.

Senate Subcommittee Concludes (c)(4) Investigation

Tuesday, September 9, 2014


In a report issued last week, a subcommittee of the Senate Committee on Homeland Security and Government Affairs concluded that while IRS management failures had contributed to the mishandling of applications for 501(c)(4) status by political groups, TIGTA itself had a hand in creating a public misperception that the agency had a political agenda.

Revocations and Rejections

Tuesday, September 9, 2014

Among this week's release of private letter rulings was one rejection letter, PLR 201436050.

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