- Present participle of plan.
- (uncountable) action of the verb to plan
- the act of formulating of a course of action, or of drawing up plans
- the act of making contingency plans
Usage notes 
Planning is a context-based. It may function as a gerund or verb in a participle, but care must be taken to avoid misuse with 'plan'. Planning is almost never used in the plural, especially by native speakers. It sometimes appears in print, often in translated works especially in politics and management fields.