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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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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

IRS Announces Stepped-Up Basis Rule for Private Colleges

Monday, June 18, 2018

The Service announced in Notice 2018-55 ("Notice") a private college or university subject to the new 1.4% excise tax on net investment income, which sells property at a gain, generally may use the property's fair market value at the end of 2017 as its basis for figuring the tax on any resulting gain.

Giving USA Reports Another Year of Record Giving

Monday, June 18, 2018
Rates / Tables / Statistics

In its annual report on philanthropy ("Report"), the Giving USA Foundation announced charitable giving from all sources in 2017 was $410 billion, up 3% from the previous year in inflation-adjusted dollars.

Sale of a Business

Thursday, November 5, 2015

This case study illustrates the use of a CRT to defer gain on the sale of a closely held business, with the CRT remainder passing to a DAF.

Harnessing the Power of Charitable Lead Trusts

Thursday, October 12, 2006

An understanding of a CLT is critical for any gift planner who wants to be in a position of becoming a donor's or potential donor's advisor. In order to do so, a gift planner must understand how a CLT works and be prepared to respond if other advisors to the donor should advise a CLT in the donor's financial, estate and charitable planning. This article presents the concept of this complex planned giving vehicle, different types and technical obstacles to setting one up. Examples are worked through in an attempt to show participants how to determine the appropriateness of a CLT for any particular donor. Lastly, advanced uses are addressed, with the specific facts and consequences presented.