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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.

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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

Planning for Gifts of Mortgaged Real Estate

Thursday, September 29, 2022

A donor contributes a portion of her real estate holdings to a DAF, creating current tax deductions and providing a source of funds for her charities in years to come.

Is Your Gift Annuity Program Sick or Healthy? Diagnosing and Treating Gift Annuity Risk

Friday, September 30, 2005

Themed after a physical exam, this article describes how some programs are healthy and some are less so. While there are some excellent tools available that can take assumptions and a database and come up with useful diagnoses, this article explains how to analyze those results and cover some practical steps that can be taken to become or stay healthy through best practices such as: selective reinsurance, adjusting the investment of the funds, gift acceptance policies, and being pro-active about the way funds are removed from the pool.

Using an LLC as a Double Discounting Tool with a CLAT

Thursday, September 22, 2022

A gift of LLC units allows the donors to take advantage of valuation discounts while giving to charity and their heirs.

Donor Restrictions: What Will They Think of Next?

Thursday, September 29, 2005

Donors constantly attempt to restrict their gifts. This article addresses the issues created when donors place such restrictions. It begins with a review of the various types of restrictions donors desire, including purpose, spending, and investment; analyzing the tax issues caused by donor restrictions; and shows why some restrictions can render a gift non-deductible. Restrictive purpose clauses and the review of a charity's options with an unworkable gift are discussed. Finally, the article focuses on spending restrictions or endowments: how to create an endowment, what spending limitations apply, and how a charity can build a "better" endowment.