Research Center

Bulk operations
27 Jan 2015 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for February 2015 is 2.0%; Down .2% from last month's rate.

Part 3.1: A Gift Annuity Campaign Catches Fire - Introduction

Philanthropic planners owe a tremendous debt to the American Bible Society, which captured the attention of the country with its gift annuity campaign in the 1920s, raising millions of dollars for its mission and inspiring many other charities to start life-income...

27 Jan 2015 | Values-Based | National Publication, Gary Shunk | Article | 1 comments

This interview with Gary Shunk describes "Entitlement" and offers solutions for addressing the issue including the use of family philanthropy

25 Jan 2015 | General | National Publication | News story

Generational differences are changing the face of philanthropy and tax changes may change it even more.

20 Jan 2015 | IRS Notices | National Publication, Richard L. Fox, Esq. | Article | 1 comments

Author Richard Fox examines a recent IRS finding that cautions that charitable contribution deductions by "dealers" in property may be treated as ordinary income property.


PGDC is pleased to welcome attorney Robert T. Napier as a contributing author.

Can two planning vehicles park in the same garage?

Attorney Bob Napier compares and contrasts the advantages and disadvantage of Donor Advised Funds and Private Foundations.


Author Bruce DeBoskey highlights the changing attitude toward the investment of social capital that aligns it more with philanthropic mission and purpose.

14 Jan 2015 | General | PGDC Network | News story

Check out what our Contributing Authors are doing around the country.

14 Jan 2015 | General | National Publication | News story

There is a lot happening in tax news including a tax proposal that will benefit charities greatly.


Dan Felix and I discuss the role of the trustee and point out some of the pitfalls as well as some of the benefits of various selections.

13 Jan 2015 | General | PGDC Network | News story

Conferences and Events that should be interesting to our readers.


Charity and Donor alert: author Richard Fox clarifies new interpretations of the "Token Benefit".

8 Jan 2015 | General | National Publication | News story

Interesting and controversial content from around the web this week.


In this final installment of the series, we'll build further on the case study in Part III by considering some important planning points regarding the donation of an...


Todd Fithian explores the origins and importance of "above the line" client conversations; what they are and why they are important for advisors and planned giving officers everywhere.


A new and very different approach for selecting a trustee presented by Dan Felix.


In the third part of his series, Dennis Walsh will walk through a case study to examine what the valuation and tax effect of the donation of an intellectual property asset can look like in practice.

30 Dec 2014 | General | National Publication | News story

The first news of the year gives good cause for optimism.

23 Dec 2014 | Letter Rulings | National Publication | News story

PLR allows reformation of CRT.

Syndicate content
7520 Rates: Jan 2.2 Dec 2.0 Nov 2.2%

Already a member?

Learn, Share, Gain Insight, Connect, Advance

Join Today For Free!

Join the PGDC community and…

  • Learn through thousands of pages of content, newsletters and forums
  • Share by commenting on and rating content, answering questions in the forums, and writing
  • Gain insight into other disciplines in the field
  • Connect – Interact – Grow
  • Opt-in to Include your profile in our searchable national directory. By default, your identity is protected

…Market yourself to a growing industry