Basic Charitable Giving Techniques
Date: Wednesday, July 30, 2025
Instructor: Daniel Johnson
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course provides an overview of charitable giving strategies, focusing on the tax implications and vehicles for giving during life and at death. Participants will learn about outright gifts, Qualified Charitable Distributions, donor-advised funds, private foundations, charitable trusts, and testamentary giving to optimize philanthropic and estate planning goals.
Topics Covered
- The Basics of Charitable Giving
- Income Taxes & Charitable Giving
- Charitable Giving Vehicles (Inter Vivos)
- Outright Gifts to Charity (Schedule A)
- Qualified Charitable Distributions (QCDs)
- Donor Advised Funds (DAFs)
- Private Foundations
- Charitable Trusts & Pooled Income Funds
- Testamentary Giving to Charities
Learning Objectives
- Define the fundamentals of charitable giving and its key components
- Analyze the relationship between income taxes and charitable contributions
- Evaluate various charitable giving vehicles, including outright gifts, QCDs, and donor-advised funds
- Understand the roles and benefits of private foundations and charitable trusts in giving strategies
- Explore testamentary charitable giving techniques for estate planning purposes
Level
Overview
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
