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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.

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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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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

Sale of Farm Equipment

Monday, November 1, 2010

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

Harnessing the Power of Charitable Lead Trusts

Thursday, October 12, 2006

An understanding of a CLT is critical for any gift planner who wants to be in a position of becoming a donor's or potential donor's advisor. In order to do so, a gift planner must understand how a CLT works and be prepared to respond if other advisors to the donor should advise a CLT in the donor's financial, estate and charitable planning. This article presents the concept of this complex planned giving vehicle, different types and technical obstacles to setting one up. Examples are worked through in an attempt to show participants how to determine the appropriateness of a CLT for any particular donor. Lastly, advanced uses are addressed, with the specific facts and consequences presented.

New ACGA Charitable Gift Annuity Rates

Monday, December 2, 2019
Highlights Rates / Tables / Statistics

On November 8, 2019, the Board of ACGA reviewed the assumptions underlying suggested annuity rates for CGAs, as part of its ongoing monitoring of the industry and the economy. Shortly thereafter, ACGA announced a decrease in suggested minimum payout rates, effective for gift annuities established on or after January 1, 2020 (New Rates), replacing old rates in effect since July 1, 2018 (Old Rates).

Clawback of the E&G Tax Exemption - Be Careful of Retained Interests

Monday, December 2, 2019

As discussed in Tax Analysts, some commentators are questioning whether the recently announced promise by IRS, that it would not try to clawback the "bonus" exemption, may not be applicable in all situations.