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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

Effective Gift Acceptance Policies and Procedures

Friday, October 24, 2008

Well-considered gift acceptance policies, and effective procedures to implement those policies, cannot only ensure that an organization's fundraising activities are consistent with the values and objectives of the organization, they can help prevent misunderstandings with donors, negative publicity and even litigation arising from the acceptance of problem gifts. This article considers what things should, and what things should not, be included in a gift acceptance policy, and suggests a process to develop policies and procedures tailored to a particular organization, its values, objectives, constituencies and circumstances.

Recalculating Exclusions and Exemptions for Pre-Windsor Transfers

Wednesday, January 18, 2017

In Notice 2017-15, IRS established mechanisms to allow taxpayers to recalculate remaining estate and gift tax exclusions and generation-skipping transfer tax exemptions for transfers made prior to the 2013 Supreme Court decision in Windsor v. United States involving a same-sex spouse.

IRS Updates Applicable Federal Rates for February 2017

Wednesday, January 18, 2017

The IRS has announced the Applicable Federal Rates for February 2017, including the Section 7520 rate of 2.6%.

PLR 201702004 - Bequest to Foreign Charity Deductible

Monday, January 16, 2017

In PLR 201702004, the Service ruled a bequest to a foreign organization would be eligible for an estate tax charitable deduction.