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Notice: Changes to Technology

We are pleased and excited to announce significant changes to CharitablePlanning.com. 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.

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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.

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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

IRS Updates Applicable Federal Rates for September 2017

Thursday, August 17, 2017

The IRS has announced the Applicable Federal Rates for September 2017, including the Section 7520 rate of 2.4%.

Sale of a Vacation Home

Monday, November 1, 2010
Historical

A NIMCRUT shelters gain upon the sale of a highly appreciated vacation home.

Donor Restrictions: What Will They Think of Next?

Thursday, September 29, 2005

Donors constantly attempt to restrict their gifts. This article addresses the issues created when donors place such restrictions. It begins with a review of the various types of restrictions donors desire, including purpose, spending and investment; analyzing the tax issues caused by donor restrictions; and shows why some restrictions can render a gift non-deductible. Restrictive purpose clauses and the review of a charity's options with an unworkable gift are discussed. Finally, the article focuses on spending restrictions or endowments: how to create an endowment, what spending limitations apply, and how a charity can build a "better" endowment.

Bosque Canyon: 5th Circuit Vacates "Floating Easement" Ruling

Tuesday, August 15, 2017

The 5th Circuit federal appeals court in Bosque Canyon Ranch, LP v. Commissioner vacated a decision of the Tax Court, which had disallowed charitable deductions for conservation easements where the boundaries of residential homesites within the subject parcels might later be altered.