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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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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

PLRs Address Tax Consequences of Transfers to Trust

Friday, December 7, 2018

In PLRs 201848002 and 201848009, the Service determined (a) while the trust's distribution committee is serving, no portion of the income, deductions, and credits of the trust would be included in computing the taxable income, deductions, and credits of the grantor; (b) grantor's contribution of property to the trust would not be a completed gift subject to federal gift tax; (c) no distribution of property by the distribution committee from the trust to the grantor, or to any beneficiary of the trust, other than grantor, would be a completed gift, subject to federal gift tax, as to any member of the distribution committee.

PLR 201848005: The Service Rules on Stock Donation to a PF

Friday, December 7, 2018

In PLR 201848005, the Service ruled the shares of corporate stock indirectly contributed by taxpayer to a private foundation constituted "qualified appreciated stock" within the meaning of Section 170(e)(5)(B).

Sale of Farm Equipment

Monday, November 1, 2010

A CRT defers taxes upon the sale of farm equipment and provides cash flow to donors.

An Insider's Guide to an Effective Charitable Gift Annuity Program

Friday, October 15, 2010

An efficient and well‐marketed CGA program will lead to more satisfied donors and more dollars for your organization. This article provides specific steps that a large or small organization can take to increase the efficiency and effectiveness of its CGA program. Topics addressed include: getting support from a board of directors, gift administration and accounting, choosing and working with a service provider, compliance, marketing, data collection, and staff training.