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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

Divorce and Getting Rid of an Unwanted CRT

Thursday, October 30, 2025
Historical

Divorced clients successfully decouple from a CRT and maximize the value of their respective income interests.

How To Survive the Wealth Transfer

Friday, September 30, 2005

It has now been 15 years since the first widespread predictions of a coming transfer of wealth. It is a real phenomenon and will help shape American society for decades to come. Many have predicted that charities will enjoy a windfall as they inevitably receive their share of the wealth. Why, then, have bequests and other planned gifts seen declines in recent years according to industry reports? Many are learning that the wealth transfer will not occur at a constant rate and that bequests and other gifts may actually see a decline before they begin increasing again. This article explains how to adjust planned gifts and other development efforts today to assure continued success in coming years.

Incentive Stock Options

Thursday, October 23, 2025
Historical

Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.

Twenty Challenging Gift Annuity Questions

Friday, September 30, 2005

This article addresses the more difficult questions that arise in the operation of a gift annuity program. Some questions concern technical issues, such as whether annuity payments can be made to a trust, while others pertain to determination of the payments and tax consequences when real estate and other complicated assets are contributed. Finally, programmatic matters, such as identifying and dealing with problem annuities, adopting a spending policy, negotiation of rates, and implications of reinsurance, are explained.