The Charitable Planning and Exempt Organizations Committee studies recent tax and non-tax developments concerning donors and exempt organizations.  A primary focus of the committee is to educate practitioners on charitable giving, including structuring of charitable gifts, planning and administration of charitable trusts, and the formation, governance and operation of exempt organizations.  Another focus of the committee is the exchange of ideas among committee members and guests who can bring these ideas to their clients who wish to incorporate charitable giving as part of their estate plan.