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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.

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Recent Commentary

Income Averaging Using a Grantor CLAT

Thursday, September 19, 2019

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce grantor's income taxes.

IRS Updates Applicable Federal Rates for October 2019

Wednesday, September 18, 2019

The IRS has announced the Applicable Federal Rates for October 2019, including the Section 7520 rate of 1.8%.

Understanding Donor Motivations

Saturday, October 1, 2005

Gifts are not irrational acts. They are self-motivated transactions entered into with the expectation of receiving something in return. Just as "self" is not clearly defined, the "something" we expect in return is often intangible. Effective gift planners understand these so-called "soft issues" are just as important as "running the numbers" to illustrate the gift. This article shares insights derived from experiences as both a planned giving and charitable trust officer and offers practical suggestions to help secure the gift.

PLR 201935013: Can a CRT Be a Charity?

Wednesday, September 18, 2019

In PLR 201935013, a FLIP CRUT asked IRS if it could be a valid Section 501(c)(3) charity. The answer was no.