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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

Stock Redeemed From a CRT

Monday, November 1, 2010

A charitable remainder trust defers taxes upon the redemption of stock, assists in the gradual phase-out of stockholders, and allows for gifts to charity.

Is Your Board "On Board" with Planned Giving?

Thursday, October 11, 2007

The role of the board of directors is essential to the success of a planned giving program. For-profit professionals who advise and serve on boards as well as nonprofit professionals who serve on staff must be sure that their boards are properly informed and involved in order to ensure an effective and efficient program. This article reviews the important role that a board of directors should serve in order to assure the success of a planned giving program. Specific topics covered include board duties relative to budget approval, audit, goal-setting, program evaluation, fundraising, and approval of policies and procedures. Evaluation of the planned giving program is explored in detail with a review of evaluation techniques for various levels of program sophistication. Explanation of fundraising strategies for board members include activities relative to donor identification, cultivation, education, solicitation, negotiation, recognition, and stewardship.

August Rate for Charitable Calculations Holds at 3.4%

Wednesday, July 18, 2018
Rates / Tables / Statistics

In Rev. Rul. 2018-21, the Service announced the Section 7520 rate for August will remain at 3.4%, for the third month in a row. At 3.4%, the rate remains the highest since May 2010.

IRS Reforms Some Donor Disclosure Requirements

Wednesday, July 18, 2018

In Rev. Proc. 2018-38 and a subsequent press release, the Treasury and Service announced organizations exempt under Sections 509(a), 501(c)(7), (8), and (10) no longer need to report the names and addresses of their contributors on Schedule B of their Forms 990 or 990-EZ (or complete the similar portions of Part IV of the Form 990-BL). Normal 501(c)(3) organizations (charities) are not affected by this change.