sign in
Forgot your password?

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:

  • No usernames. Use your email address to login instead.
  • More mobile friendly. View from your cell phone or tablet.
  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
  • Easier browsing. Fewer web pages to muddle through. Quick filtering options.
  • Contributing authors. View their biographies and commentary.

Because of these changes, you will need to reset your password. Please click here and follow the instructions. You can use the same password as before if you wish, though that is always discouraged for security reasons.

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.

Subscribe Now 7-day trial Learn More

Professional Subscriptions

Subscribe to get access to a full suite of professional research tools.

Subscribe Now

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

Income Averaging Using a Grantor CLAT

Thursday, September 17, 2020

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce the grantor's income taxes.

Rate for Charitable Calculations Hovers at 0.4%

Wednesday, September 16, 2020
Rates / Tables / Statistics

In Rev. Rul. 2020-20, the Service announced the Section 7520 rate for October will hover at .4% rate, a historic low, for the third month in a row. The average rate for 2019 was 2.6%, while the average rate thus far for 2020 is 1.0%.

Black Gold: Gifts of Oil and Gas Interests Made Simple

Thursday, April 19, 2012

As drilling technologies have made significant breakthroughs, oil and gas production has increased dramatically over the past decade, allowing production in states where none existed previously. Approximately twenty states now realize substantial mineral production each year, creating opportunities for philanthropy that were not formerly available. This excellent article by Joe Hancock provides an overview of the basic types of mineral interests and equips gift planners with the tools they will need to effectively cultivate and close gifts of oil and gas interests.

IRS Updates Applicable Federal Rates for October 2020

Tuesday, September 15, 2020

The IRS has announced the Applicable Federal Rates for October 2020, including the Section 7520 rate of 0.4%.