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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.

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An extensive array of accurate and easy-to-use calculators.

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The "how-tos" of charitable planning easily searchable and updated regularly.

Recent Commentary

Making Gifts to a Brother

Thursday, December 12, 2024
Historical

This case study illustrates how a donor can use a gift annuity to provide a fixed income stream to a relative for life while at the same time reducing taxes and benefiting charity.

Diving into Endowments: UPMIFA and More

Thursday, October 15, 2009

The law of endowments has changed dramatically, just in time for our new "down" market. This article focuses on the law of endowments, the new accounting rules, and the challenges facing charities in determining their endowment spending rates. This also reviews a few "new" ideas for donors reluctant to give to the traditional endowment.

Using a PIF to Offset Taxes on a Roth Conversion

Thursday, December 5, 2024
Highlights Historical

One popular technique in financial planning circles is to convert an IRA to a Roth IRA, so that the IRA participant will not have to pay income taxes on distributions from the Roth IRA in later years. However, the participant in a Roth IRA must typically pay substantial income taxes, since the IRA distribution (before it goes into the Roth) is taxable at ordinary income tax rates. One option is to offset taxes due on the conversion by simultaneously making a gift to a pooled income fund (PIF). Not only does this reduce taxes, but it provides cash flow for life to the income beneficiaries of the PIF while (very importantly) benefiting charity!

Let's Make A Deal: An Estate Dispute Mediation Lab

Friday, October 16, 2009
Historical

Most disputes over charitable bequests are resolved through mediation. This article is a simulated mediation in which participants play different roles and attempt to make a deal to settle the dispute. A basic fact pattern is provided in advance, with additional details for roles provided in this article.