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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:

  • No usernames. Use your email address to login instead.
  • More mobile friendly. View from your cell phone or tablet.
  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
  • Easier browsing. Fewer web pages to muddle through. Quick filtering options.
  • Contributing authors. View their biographies and commentary.

Because of these changes, you will need to reset your password. Please click here and follow the instructions. You can use the same password as before if you wish, though that is always discouraged for security reasons.

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

PBBM-Rose Hill, Ltd.: Conservation Easement Deduction Denied

Monday, August 20, 2018

In PBBM-Rose Hill, Ltd. v. Commissioner, the Fifth Circuit Court of Appeals affirmed the Tax Court's denial of the taxpayer's claimed conservation easement charitable deduction, as well as the Tax Court's assessment of an overvaluation penalty relating to the easement. In upholding the lower court, the Fifth Circuit held the easement did not meet the perpetuity requirement of Section 170(h)(5)(A), even though it fulfilled the charitable purpose of preserving land for outdoor recreation by the general public under Section 170(h)(4)(A)(i).

Treasury, IRS Update 2017 - 2018 Guidance Plan

Monday, August 20, 2018

The Treasury's latest update to the 2017-2018 Priority Guidance Plan ("Plan") reflects the current projects for the fiscal year July 1, 2017 through June 30, 2018. This final quarterly update includes 12 new projects, as well as 1 project that was closed without publication. Starting with the second quarter update, the Plan also includes various guidance projects related to the initial implementation of the Tax Cuts and Jobs Act.

September Rate for Charitable Calculations Remains at 3.4%

Monday, August 20, 2018
Rates / Tables / Statistics

In Rev. Rul. 2018-23, the Service announced the Section 7520 rate for September will remain at 3.4%, for the fourth month in a row. At 3.4%, the rate remains the highest since May 2010.

IRS Updates Applicable Federal Rates for September 2018

Saturday, August 18, 2018

The IRS has announced the Applicable Federal Rates for September 2018, including the Section 7520 rate of 3.4%.