What is CharitablePlanning.com?

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.

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

Rate for Charitable Calculations Stands Still at 1.0%

Friday, September 17, 2021

In Rev. Rul. 2021-18, the Service announced the Section 7520 rate for October will stand still at 1.0%. The average rate for 2020 was 0.95%, while the average rate thus far for 2021 is 0.98%.

IRS Updates Applicable Federal Rates for October 2021

Thursday, September 16, 2021
Rates / Tables / Statistics

The IRS has announced the Applicable Federal Rates for October 2021, including the Section 7520 rate of 1.0%.

Income Averaging Using a Grantor CLAT

Thursday, September 16, 2021

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

CRT Traps Attorneys Must Avoid

Thursday, October 23, 2008

Attorneys who draft charitable remainder trusts for a client have a duty to provide competent service. However, CRT planning crosses several disciplines, and the attorney's failure in one area may cause severe problems for the client. This article uses examples from the presenter's experience with more than 16,000 CRTs to describe several traps in CRT planning and how to avoid them. It focuses on case studies of several CRTs that were doomed to fail and suggests things the planned giving officer and attorney could have done differently. Topics discussed include design, drafting, investment, and operation of CRTs.