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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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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

Increasing Lifetime Cash Flow

Thursday, June 27, 2024
Historical

A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.

Gifts From Subchapter S Corporations and Their Shareholders

Friday, October 13, 2006

There are more than three million Subchapter S corporations in the United States with nearly six million shareholders. These corporations and shareholders can be major sources of charitable gifts, but there are technical tax laws that can turn a mistake in the gift transaction into a severe financial cost to the corporation, its shareholders, and even to a charity that receives a gift. What are these laws? How does a charity evaluate whether the economic and tax benefits from the gift will exceed its costs? When can a CGA be safely issued for a gift of S corporation stock? This article addresses these questions.

Zero Estate Tax Planning using a CLAT

Thursday, June 20, 2024
Historical

Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so, can "zero out" gift and estate taxes.

Rate for Charitable Calculations Drops to 5.4%

Wednesday, June 19, 2024
Rates / Tables / Statistics

In Rev. Rul. 2024-13, the Service announced the Section 7520 rate for July will drop to 5.4%. The average rate for 2023 was 4.88%, while the average for 2024 is 5.22%.