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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

Providing Cash Flow for a Non-Citizen Spouse

Thursday, March 23, 2023

By transferring highly appreciated stock to a QDOT-CRT, a taxpayer is able to provide for his non-U.S. citizen spouse, avoid gift taxes, minimize capital gain and income taxes, diversify his portfolio, and give to charity.

The New Fundraising Frontier: Gifts of Real Estate, Art and Collectibles

Friday, October 12, 2007

The IRS reported in 2006 that $5.9 billion of real estate and $829 million in art and collectibles was donated in 2003. This number continues to increase dramatically. Despite the fact that gifts of noncash assets are growing significantly, little information exists about such gifts and how to develop programs to solicit them. This article provides readers with a framework and addresses why gifts of real estate, art, and personal property are important, how such gifts can be made, and how to develop a fundraising program for real estate, art, and personal property.

Rate for Charitable Calculations Grows to 5.0%

Thursday, March 16, 2023
Rates / Tables / Statistics

In Rev. Rul. 2023-06, the Service announced the Section 7520 rate for April will grow to 5.0%. The average rate for 2022 was 3.25%, while the average rate for 2023 thus far is 4.65%.

Giving Pre-Merger Stock to a CRT

Thursday, March 16, 2023

Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes, and provides for charity down the road.