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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

Treasury Receives More than 1,500 Comments on SALT Regs

Tuesday, October 23, 2018

According to Tax Analysts, the Treasury and Service received more than 1,500 comments in response to the notice of proposed rulemaking ("proposed regs") on charitable contributions in exchange for state tax credits (see our previous commentary on Notice 2018-54 and proposed regs). Tax Analysts published several letters from representatives and nonprofit organizations of various states, urging the Service to modify the scope of the new SALT regulations to make exceptions for existing state tax credit programs.

Nonbelief Relief: Eliminate Preferential Treatment for Churches

Monday, October 22, 2018

A tax-exempt 501(c)(3) non-profit organization ("Nonbelief") filed a complaint ("Complaint") in a U.S. district court, requesting the Court to declare the annual report filing exemption for churches and other religious affiliates under Section 6033 violates the Establishment Clause of the First Amendment to the U.S. Constitution, and Nonbelief's Equal Protection rights.

Felton: Unsolicited Pastoral Donations were Taxable Income, not Gifts

Monday, October 22, 2018

In Felton v. CIR, the Tax Court sustained accuracy-related penalties imposed by the Service and held unsolicited donations from church congregants to their pastor were to be treated as income to the pastor, rather than gifts. The donations were (a) objectively provided in exchange for services; (b) part of a routinized, highly structured program; and (c) relatively higher than the pastor's separate salary from the church.

Donor Advised Fund Lets Couple See Charitable Benefits During Lifetime

Monday, November 1, 2010

This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to charities.