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

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Robust Calculations

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The Handbook

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

Recent Commentary

IRS Issues Interim Guidance on EO Compensation Tax

Friday, January 11, 2019

The Service issued Notice 2019-9 ("Notice"), providing interim guidance in a Q & A format regarding Section 4960, which imposes a 21% excise tax on the sum of (a) remuneration in excess of $1 million, plus (b) any excess parachute payment paid by an applicable tax-exempt organization to a "covered employee" (see our previous commentary).

Sale of a Corporation Through a CRT

Thursday, November 5, 2015

A flip CRUT accommodates a delayed sale of contributed assets, and provides benefits to donors and charity.

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.

Sale of Tangible Personal Property/Retirement Income

Monday, November 1, 2010

A NIMCRUT allows the donor to contribute valuable antiques to charity.