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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

Sale of a Second Home

Thursday, August 22, 2019

Contribution of an appreciated home to a NIMCRUT creates a charitable deduction and an income stream.

Rate for Charitable Calculations Hovers at 2.2%

Wednesday, August 21, 2019
Rates / Tables / Statistics

In Rev. Rul. 2019-20, the Service announced the Section 7520 rate for September will remain at August's 2.2% rate. In general, rates for charitable calculations have decreased this year, reversing the upward trend in 2018. The average rate for 2018 was 3.3%, while the average rate thus far for 2019 is little over 2.8%.

Is Your Gift Annuity Program Sick or Healthy? Diagnosing and Treating Gift Annuity Risk

Friday, September 30, 2005

Themed after a physical exam, this article describes how some programs are healthy and some are less so. While there are some excellent tools available that can take assumptions and a database and come up with useful diagnoses, this article explains how to analyze those results and cover some practical steps that can be taken to become or stay healthy through best practices such as: selective reinsurance, adjusting the investment of the funds, gift acceptance policies, and being pro-active about the way funds are removed from the pool.

IRS Updates Applicable Federal Rates for September 2019

Monday, August 19, 2019

The IRS has announced the Applicable Federal Rates for September 2019, including the Section 7520 rate of 2.2%.