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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

"What Do You Want From Me?" Developing Working Relationships Between Nonprofit Gift Planners and Professional Advisors

Saturday, October 1, 2005

"What do you want from me?" This and other questions arise as nonprofit gift officers and professional advisors approach working together. Experience has shown that effective partnerships can result in significant benefits and rewarding experiences for all involved. This article details how that can be achieved, including discussion of the goals, motivations, and appropriate roles of both professionals; best practices of meaningful collaboration; and practical solutions to potential problems.

RP Golf: Failure to Subordinate Prior Mortgages Nixes Conservation Easement

Friday, April 29, 2016

In RP Golf, LLC v. Commissioner, the Tax Court disallowed a claimed deduction of $16.4 million for the conveyance of a conservation easement involving parts of two private golf courses.

Benefitting Someone Other than the Donor or Spouse

Thursday, November 5, 2015

Donor transfers stock portfolio to a SCRUT, which will provide cash flow for the donor as well as her sibling if she survives the donor.

Carroll: Error in Extinguishment Formula Kills Easement Deduction

Thursday, April 28, 2016

In Carroll v. Commissioner, the Tax Court disallowed carryforward deductions for a conservation easement where a formula in the deed for allocating proceeds in the event the easement was extinguished did not sufficiently protect the interests of charity.