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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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  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
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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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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

NACUBO to IRS: New UBTI Rules Need Guidance

Friday, April 20, 2018

NACUBO submitted a letter urging IRS to keep the cost of higher education from rising unnecessarily as the agency issued pronouncements to implement three TCJA provisions, namely (1) the increase to UBTI by certain disallowed fringe benefits; (2) the requirement to compute UBTI separately for each trade or business; and (3) the excise tax on executive compensation.

TIGTA: IRS Failed to Report Improper Payments

Friday, April 20, 2018

In an April 9 audit report ("Report"), the Treasury Inspector General for Tax Administration determined IRS did not comply with the reporting requirements under the Improper Payments Information Act of 2002 and subsequent legislation. The Report included a response from IRS management, and coincides with recent bills designed to reform IRS operations.

Three-Way Split Sale

Monday, November 1, 2010

Selling some of zero-basis stock, while contributing other zero-basis stock to CRTs, meets the taxpayers' philanthropic and financial goals.

How to Draft and Implement Effective Gift Planning Policies and Procedures

Thursday, October 12, 2006

Gift planners who work for and/or advise charities or donors as counsel need to be aware of the best practices associated with the education, cultivation, negotiation, completion, recognition and stewardship of planned gifts. Best practices assure compliance with legal and ethical standards to serve the interests of both donors and charities. Gift revenue may be increased for charities while tax and other benefits can be maximized for donors at reduced risk of legal or ethical violations. This article explores the most important elements in creating effective gift planning policies and procedures. It shares model policies for types of planned gifts, assets for gifts, documentation, privacy, crediting, valuing, recognition, stewardship, reporting, ethical standards and many other topics.