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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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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

April Rate for Charitable Calculations Drops to 3.0%

Monday, March 18, 2019
Rates / Tables / Statistics

In Rev. Rul. 2019-08, the Service announced the Section 7520 rate for April dipped to 3.0%, down 20 basis points from March. With the exception of March, the Section 7520 rates have consistently dropped 20 basis points since December 2018's 3.6% rate, reversing the upward streak in 2018.

IRS Updates Applicable Federal Rates for April 2019

Friday, March 15, 2019

The IRS has announced the Applicable Federal Rates for April 2019, including the Section 7520 rate of 3.0%.

Creative Planning to Give an Unmarketable Asset

Thursday, November 5, 2015

Contributing closely held stock to a CRT gives the donor an immediate income tax deduction, allows the donor to complete the sale of the gift assets, and eliminates the need for the charity to deal with and negotiate the stock sale.

PERFECTING DONOR INTENT: Legal Lessons and Practical Advice

Wednesday, October 22, 2014

Recent lawsuits and court orders have forced charities, planners, and donors to reevaluate the best way to preserve donor intent. This article highlights two issues for donors and gift planners: the practicality of placing narrow, binding restrictions on gifts and the need for flexibility when economic, social, or environmental factors make the original gift terms impractical. This article defines the issues, explores recent case studies involving donor intent, details options when things go wrong, and provides guidance for planners and charities in drafting gift agreements.