What is Our Connection to CharitablePlanning.com?

During his 35-years practice as a tax and estate planning attorney, Mr. Kallina has recognized the need to educate charities and planned professionals - to keep them current with accurate, up-to-date information on charitable planning. To meet this need, Mr. Kallina started CharitablePlanning.com in 2006.

The attorneys at Kallina & Associates serve as editors of CharitablePlanning.com. Their years of education and experience ensure the accuracy and reliability of the content CharitablePlanning.com provides to its users.

What is CharitablePlanning.com?

CharitablePlanning.com is an online tool designed to assist planning professionals seeking to save time, manage their research, and make educated decisions based on the latest developments in the charitable planning arena. In addition to publishing a daily newsletter, our website offers a fully searchable library containing over 800,000 public domain documents, useful calculations, and personal research management, as well as access to the definitive Handbook on Charitable Planning.

Our daily newsletters contain articles, current events in the legislature and courts, planned giving case studies, and up-to-the-moment commentary on the latest IRS rulings and regulations. Our editors expertly focus the commentary to provide the reader a razor-sharp view of the issue at hand and its possible impact on the industry. Working with charities and planning professionals for the past 35-years has taught us how to structure our commentaries, so beginners and experts alike easily understand the "bottom line" of rulings, new laws, recommendations, and much more.

The items listed below are a small sample of what CharitablePlanning.com has to offer its users.

The Latest Publications from CharitablePlanning.com

June 7520 Rate Touches Record Low

Fri, 18 May 2012

In Rev. Rul. 2012-15, the Service announced that the Section 7520 rate for June will fall to a new record low 1.2%. The rate had risen to 1.6% in May, after sitting at a then-record low 1.4% for four months.

Durden : Written Acknowledgment By Church Is Defective

Fri, 18 May 2012

In Durden v. Commissioner, the Tax Court disallowed a couple's claimed charitable contributions to their church totaling over $20,0000, because the written acknowledgment from the church failed to state that no goods or services were given in exchange.

IRS Updates Applicable Federal Rates for June 2012

Thu, 17 May 2012

The IRS has announced the Applicable Federal Rates for June 2012, including the Section 7520 rate of 1.2%.

W&M Oversight Subcommittee Hears Testimony on Exempt Orgs

Thu, 17 May 2012

In a hearing before the Oversight Subcommittee of the House Ways and Means Committee on Wednesday, May 16, five invited witnesses testified on federal tax issues relating to exempt organizations.

Case Study: Retiring Now while Deferring the Starting Date for Retirement Payouts

Thu, 17 May 2012

Donors contribute appreciated stock to a charitable remainder annuity trust to reduce capital gain taxes, create an income tax deduction, increase their cash flow, and make gifts to their favorite charities.

Revocations and Rejections

Tue, 15 May 2012

Among this week's release of private letter rulings were five rejection letters, numbered PLRs 201219025, 201219028, 201219029, 201219030, and 201219032, and three revocations, numbered PLRs 201219026, 201219027, and 201219040.

And More...