sign in
Forgot your password?

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.

Because of these changes, you will need to reset your password. Please click here and follow the instructions. You can use the same password as before if you wish, though that is always discouraged for security reasons.

What is CharitablePlanning.com?

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.

Subscribe Now 7-day trial Learn More

Professional Subscriptions

Subscribe to get access to a full suite of professional research tools.

Subscribe Now
Commentary gray small

Daily Expert Commentary

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

Library gray small

Extensive Online Library

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

Calculations gray small

Robust Calculations

An extensive array of accurate and easy-to-use calculators.

Handbook gray small

The Handbook

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

Recent Commentary

Using a PIF to Offset Taxes on a Roth Conversion

Thursday, April 21, 2016

One popular technique in financial planning circles is to convert an IRA to a Roth IRA, so that the beneficiary will not have to pay income taxes on distributions from the Roth IRA in later years. However, the beneficiary of the IRA must typically pay substantial income taxes, since the IRA distribution (before it goes into the Roth) is taxable at ordinary income tax rates. One option is to offset taxes due on the conversion by simultaneously making a gift to a pooled income fund ("PIF"). Not only does this reduce taxes, but it provides cash flow for life to the income beneficiaries of the PIF, while (very importantly) benefiting charity.

Philanthropic Planning with Life Insurance

Wednesday, October 13, 2010

This article covers best practices for an insurance gift program. What works, what doesn't, and what about those "creative" techniques? Marketing, administration, and stewardship are addressed. Learn ways to ensure your organization rides the waves of a productive and well‐run insurance program without drowning in the process.

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).