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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

DAF Sells Corporate Stock to Donor's Son

Thursday, February 25, 2021

Intra-family transfer of closely held stock through donor advised fund avoids recognition of gain.

The Planned Giving Advisory Council: Building Your Team of Helpful and Influential Donor Advisors

Thursday, September 29, 2005

This article discusses the ideal planned giving advisory council, and how to choose and attract your top prospects. This article explains the benefits of a well-run PGAC, including credibility, access, publicity, reputation, free “advice,” and increased planned gifts. This paper also discusses ways that this marketing and relationship-building council differ from a committee of the board, and how to inspire collaboration that benefits their clients and your donors.

Estate of Warne: Be Careful of Multiple Gifts to Charities

Monday, February 22, 2021

In Estate of Warne (Estate), a Tax Court Memorandum Decision, the court addressed multiple valuation issues, including a bequest to two charities by the decedent of a limited liability company that owned land and buildings. Her revocable living trust directed a gift of 75% to the family foundation and 25% to the decedent's church. The Court found that discounts should be applied and would reduce the charitable estate tax deduction by 4% and 27.385%, respectively.

Rate for Charitable Calculations Rises to 0.8%

Thursday, February 18, 2021
Rates / Tables / Statistics

In Rev. Rul. 2021-5, the Service announced the Section 7520 rate for March will increase 20 basis points to .8% after being at .6% for the last three months. The average rate for 2020 was 0.95%, while the average rate thus far for 2021 is 0.67%.