Professional Advisor Resources
We have a complete tax update service for CPAs, attorneys, CLUs, CFPs, ChFCs, trust officers and other professional friends. The GiftLaw services are made available to all advisors as a free service. We are available to assist in helping you provide clients with clear and understandable gift illustrations.

GiftLaw Pro (Charitable Tax Reference)
Our charitable tax reference service features detailed information on gift and estate planning strategies. It includes links to relevant Internal Revenue code sections, regulations, rulings, cases and more.

Calculate Your Deduction
Our calculators generate printable presentations for your deductions and are available for gift annuities, remainder unitrusts, remainder annuity trusts and lead trusts.

Case of the Week
Gifts from IRAs, Part 3
February 7, 2025
Quentin was the firstborn child in a large family. Throughout his childhood, Quentin’s parents worked hard to put food on...
Gifts from IRAs, Part 2
January 31, 2025
Quentin was the firstborn child in a large family. Throughout his childhood, Quentin’s parents worked hard to put food on...
Gifts from IRAs, Part 1
January 24, 2025
Quentin was the firstborn child in a large family. Throughout his childhood, Quentin’s parents worked hard to put food on...
All Cases of the Week
Washington News
Top Tips for Choosing a Tax Preparer
February 7, 2025
As the tax filing season moves into high gear, the Internal Revenue Service (IRS) reminded taxpayers that a qualified tax...
Top Tax Tips for Easy Filing
January 31, 2025
On January 30, 2025, the Internal Revenue Service (IRS) published six top tips to make filing a 2024 tax return...
Home Energy Credits Available in 2025
January 24, 2025
The Internal Revenue Service (IRS) published an updated frequently asked questions (FAQs) fact sheet on energy-efficient home improvement credits. The...

Article of the Month
Unitrusts - Farms and Crops
February 1, 2025
The United States agriculture and food industry supported over 34 million domestic jobs and contributed $1.53 trillion to the economy...
Charitable Giving Opportunities in 2025
January 1, 2025
With the start of the new year, it is an excellent time for gift planners, advisors and donors to consider...
Retirement Planning with Charitable Gift Annuities, Part II
December 1, 2024
For individuals at various stages of their careers, retirement planning is an important topic of interest. For those who are...
Private Letter Rulings
Foundation Granted Additional Time to Sell Excess Business Holdings
February 7, 2025
Organization is tax-exempt under Sec. 501(a), as an organization described in Sec. 501(c)(3) and classified as a private foundation under...
NIL Nonprofit Denied Exempt Status
January 31, 2025
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is a nonprofit corporation whose purpose is to...
Extension for Portability Election Granted
January 24, 2025
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form...