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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.

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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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Expert insight on the latest in charitable planning news and events.

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The "how-tos" of charitable planning easily searchable and updated regularly.

Recent Commentary

Bill Would Eliminate Deduction for Large, Restricted College Gifts

Thursday, May 24, 2018

House Ways and Means Committee member Tom Reed (R-NY) introduced the Reduced Excessive Debt and Unfair Costs of Education (REDUCE) Act ("Bill"), which would eliminate deductions for restricted gifts to colleges and universities above $5,000 per year, while increasing the tax deduction to 25% for unrestricted gifts and 50% for gifts designated for scholarships, a Reed spokesperson told Tax Analysts.

Super CLAT Reduces Income and Estate Taxes

Monday, November 1, 2010

The Grantor CLAT offers a large income tax deduction in the year of the gift.

Beyond Basic Bequest Administration (AKA: Bequests Gone Bad)

Thursday, October 11, 2007

Matured bequest administration is often the "orphan" of planned giving in that little attention or help is provided to planned giving staff regarding how to effectively collect these gifts. Despite the fact that deceased donor gifts are the culmination of a planned giving program, many thousands of bequest dollars remain uncollected or are collected at an unacceptably slow rate. This article provides those charged with the collection of matured donor gifts some highly practical tips and techniques (that do not necessarily require the hiring of an attorney) for collecting what is due their organization. It includes what to ask for and when, what to do if your request is ignored, how to spot problems on accounting and tax returns (including avoiding income taxes, and effectively collecting IRAs/life insurance/POD accounts), how to (politely) decline a request to return your bequest, and when to join in/sit out litigation with or without an attorney. Samples of suggested letters, tax code citations, tax and probate forms are included.

IRS Streamlines Guidance for Grantors and Contributors

Monday, May 21, 2018

The Service consolidated Rev. Procs. 81-6, 81-7, 89-23, and 2011-33 into Rev. Proc. 2018-32, to improve access to information for grantors and contributors to tax-exempt organizations regarding deductibility of gifts and ability to rely on IRS databases.