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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.

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Professional Subscriptions

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Daily Expert Commentary

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

Extensive Online Library

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

Robust Calculations

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

The Handbook

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

Recent Commentary

Charitable Pledges: Are They Deductible? Are They Enforceable?

By Emanuel J. Kallina, II and Ellen B. Hennessey
Wednesday, September 22, 2010

Certain charitable pledges are enforceable by the charity.

Rate for Charitable Calculations Increases to 5.6%

Monday, September 21, 2026
Rates / Tables / Statistics

In Rev. Rul. 2026-19, the Service announced the Section 7520 rate for October will grow by 0.2% to 5.6%. The average rate for 2025 was 4.95%, while the average rate for 2026 is 5.00%.

IRS Updates Applicable Federal Rates for October 2026

Friday, September 18, 2026

The IRS has announced the Applicable Federal Rates for October 2026, including the Section 7520 rate of 5.6%.

Using an LLC as a Double Discounting Tool with a CLAT

By Renaissance
Thursday, September 17, 2026
Historical

A gift of LLC units allows the donors to take advantage of valuation discounts while giving to charity and their heirs.