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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.

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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

Harnessing the Power of Charitable Lead Trusts

Thursday, October 12, 2006

An understanding of a CLT is critical for any gift planner who wants to be in a position of becoming a donor's or potential donor's advisor. In order to do so, a gift planner must understand how a CLT works and be prepared to respond if other advisors to the donor should advise a CLT in the donor's financial, estate and charitable planning. This article presents the concept of this complex planned giving vehicle, different types and technical obstacles to setting one up. Examples are worked through in an attempt to show participants how to determine the appropriateness of a CLT for any particular donor. Lastly, advanced uses are addressed, with the specific facts and consequences presented.

Jackson: "Love Offerings" Are Taxable Income to Pastor

Wednesday, October 26, 2016

In Jackson v. Commissioner, the Tax Court ruled amounts paid by a church to its pastor from "love offerings" by the congregation were taxable to him as income.

IRS Announces Inflation Adjustments for 2017

Wednesday, October 26, 2016
Rates Tables & Statistics

In Rev. Proc. 2016-55, the Service announced inflation adjustments for 2017 to various bracket floors, credit and phase out thresholds, and exclusion and exemption amounts.

CCA 201643020 - Omission of Prior Years' Gifts Does Not Extend Statute

Monday, October 24, 2016

In CCA 201643020, the Chief Counsel's Office advised the statute of limitations for assessing gift tax was not extended by the omission of prior years' gifts from a gift tax return.