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CharitablePlanning.com 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.

Extensive Online Library

One of the most comprehensive online libraries available, with personal sorting and storage.

Robust Calculations

An extensive array of accurate and easy-to-use calculators.

The Handbook

The "how-tos" of charitable planning easily searchable and updated regularly.

Recent Commentary

Creative Planning to Give an Unmarketable Asset

Thursday, March 6, 2025
Historical

By contributing closely held stock to a CRT, the donor is able to complete a gift to charity, avoid recognition of gain on the gifted assets, and obtain an immediate income tax deduction, while eliminating the need for the charity to deal with and negotiate the stock sale.

So You Wanna Be A Philanthropist? Cost-Benefit Choices For The Philanthropist: Private Foundation, Supporting Organization, Or Donor Advised Fund?

Friday, October 15, 2010

This article examines the three major types of grant‐making vehicles: a private foundation, a donor advised fund, and a grant‐making supporting organization. After a concise summary of the different vehicles and the various laws that govern each of them, it explores recurring situations that favor the use of one vehicle over another, and suggests solutions to common transactions that may pose problems (e.g., the impact of a legally‐binding pledge from a donor?). This lively mix of theory with practice helps solve the challenges that grant‐seekers and grant‐makers see every day.

Funding a CRT with Appreciated Assets from a CLT

Thursday, February 27, 2025
Historical

In this case study, donors fund a charitable remainder unitrust with a portion of the remainder they receive from a testamentary charitable lead annuity trust.

Exit Strategies: If You Can't Get Out, Should You Get In?

Friday, October 15, 2010

This article discusses an often‐neglected aspect of charitable giving: how charitable organizations can dispose of charitable gifts. All gifts need an exit strategy. Sometimes the strategy is simple: sell the marketable security. Sometimes, there is no exit strategy—consider a charity that accepts toxic land. Most gifts fall somewhere in between, with multiple potential exit strategies that should be considered before the gift is accepted.