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Daily Expert CommentaryExpert insight on the latest in charitable planning news and events. |
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Extensive Online LibraryOne of the most comprehensive online libraries available, with personal sorting and storage. |
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Robust CalculationsAn extensive array of accurate and easy-to-use calculators. |
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The HandbookThe "how-tos" of charitable planning easily searchable and updated regularly. |
Recent Commentary
New Life for an Old Insurance Policy (Part II)
Donors transfer a life insurance policy to a charitable remainder unitrust and avoid income tax on the surrender of the policy. They are also able to obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to support the treatment of brain tumors.
IRS Updates Applicable Federal Rates for February 2025
The IRS has announced the Applicable Federal Rates for February 2025, including the Section 7520 rate of 5.4%.
Power of the Pyramid: How to Effectively Integrate Planned, Major, and Annual Giving
This article provides a thorough review of the key steps to effectively integrate planned, major, and annual giving. Specific strategies for comprehensive campaign planning and gift counting are shared. Integrated staff training and donor prospecting techniques are explained in detail. In addition, the steps to prepare and present coordinated annual fund appeals, blended proposals, charitable pledge agreements, and endowment documents are reviewed. Ideas and examples for integrating donor stewardship and recognition activities are explained. Finally, steps for involving senior staff and the board of directors are essential for success.
Rate for Charitable Calculations Increases to 5.4%-
In Rev. Rul. 2025-5, the Service announced the Section 7520 rate for February will increase to 5.4%, 0.2% higher than last month. The average rate for 2024 was 5.03%, while the average for 2025 is 5.30%.