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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

Rate for Charitable Calculations Grows to 5.0%

Thursday, March 16, 2023
Rates / Tables / Statistics

In Rev. Rul. 2023-06, the Service announced the Section 7520 rate for April will grow to 5.0%. The average rate for 2022 was 3.25%, while the average rate for 2023 thus far is 4.65%.

Giving Pre-Merger Stock to a CRT

Thursday, March 16, 2023

Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes, and provides for charity down the road.

IRS Updates Applicable Federal Rates for April 2023

Wednesday, March 15, 2023

The IRS has announced the Applicable Federal Rates for April 2023, including the Section 7520 rate of 5.0%.

Beyond Basic Bequest Administration (AKA: Bequests Gone Bad)

Thursday, October 11, 2007

Matured bequest administration is often the "orphan" of planned giving in that little attention or help is provided to planned giving staff regarding how to effectively collect these gifts. Despite the fact that deceased donor gifts are the culmination of a planned giving program, many thousands of bequest dollars remain uncollected or are collected at an unacceptably slow rate. This article provides those charged with the collection of matured donor gifts some highly practical tips and techniques (that do not necessarily require the hiring of an attorney) for collecting what is due their organization. It includes what to ask for and when, what to do if your request is ignored, how to spot problems on accounting and tax returns (including avoiding income taxes, and effectively collecting IRAs/life insurance/POD accounts), how to (politely) decline a request to return your bequest, and when to join in/sit out litigation with or without an attorney. Samples of suggested letters, tax code citations, tax and probate forms are included.