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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.

Improvements include:

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  • More mobile friendly. View from your cell phone or tablet.
  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
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  • 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 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

Underperforming NIMCRUT

Thursday, November 12, 2015

Donors are able to terminate a NIMCRUT while providing valuable liquidity, retaining up-front tax benefits, maximizing dollars to donors, and garnering long term capital gain tax treatment on what would have been ordinary income.

Twenty Challenging Gift Annuity Questions

Friday, September 30, 2005

This article addresses the more difficult questions that arise in the operation of a gift annuity program. Some questions concern technical issues, such as whether annuity payments can be made to a trust, while others pertain to determination of the payments and tax consequences when real estate and other complicated assets are contributed. Finally, programmatic matters, such as identifying and dealing with problem annuities, adopting a spending policy, negotiation of rates, and implications of reinsurance, are explained.

Naming a DAF as the Charitable Beneficiary of a CRT

Thursday, November 5, 2015

Designating a donor advised fund as the remainderman of a CRT maximizes flexibility.

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.