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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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One of the most comprehensive online libraries available, with personal sorting and storage.

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The Handbook

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

Recent Commentary

CHARITY Act Would Encourage Giving

Thursday, May 23, 2019

On May 15, Senate Finance Committee members Thune (R-SD) and Casey (D-PA) reintroduced the Charities Helping Americans Regularly Throughout the Year ("CHARITY") Act (S. 1475) to: (a) align the charitable mileage tax deduction with the mileage rate for medical and moving purposes; (b) require nonprofits to file their annual returns electronically; (c) allow DAFs to receive IRA rollovers; and (d) simplify investment income excise tax calculations for foundations. Thune and Casey introduced similar legislation last Congress (see our previous commentary).

Increasing Cash Flow through a CRT

Thursday, November 5, 2015

A gift to a CRT creates greater long term cash flow than an outright sale.

Visual Planned Giving - Chapter 9 - Taxation of Charitable Gift Annuities

Wednesday, January 23, 2019

In the ninth chapter of Visual Planned Giving: An Introduction to the Law & Taxation of Charitable Gift Planning, author Russell James builds upon the previous chapter covering the charitable gift annuity, addressing the tax implications to the donor and the annuitant(s) when a gift annuity is made. Establishing a CGA is a simple task; figuring out the tax consequences is not.

The donor's income tax deduction is based on the projected amount passing to charity at the time of the gift (the "present value" of the remainder interest), not the actual amount when the last annuitant dies. A portion of each annuity represents a return on investment, which is not taxed, and also imputed earnings on the gift, which is taxed as ordinary income. If the donor gives appreciated property, in addition to some portion of the annuity being a return on investment and imputed interest, the donor will also recognize long-term capital gain ratably over the life of the annuity. If an annuity is funded with appreciated property and is payable to someone other than the donor, the donor will recognize capital gain immediately, rather than ratably.

The rules get more complex if the annuity is funded with mortgaged property, since the bargain sale rules apply to CGAs. Further, the calculations become more convoluted when the donor gives appreciated, unrelated use property, which is deductable at cost basis, instead of fair market value.

In addition to income tax consequences, there may be gift tax and generation-skipping tax implications, assuming the annuitant is not the donor, particularly if the annuity payments exceed the gift tax exclusion for gifts of a present interest.

Mr. James has created a set of 65 videos for his Complete Charitable Planning Training Series, to help his readers understand Chapter 9 and the entire book.

June Rate for Charitable Calculations Hovers at 2.8%

Wednesday, May 22, 2019

In Rev. Rul. 2019-14, the Service announced the Section 7520 rate for June will remain at May's 2.8% rate. With the exception of March (when rates stayed the same), the Section 7520 rates have consistently dropped 20 basis points since December's 3.6% rate, reversing the upward trend in 2018.