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Self-Study Courses

Basic Charitable Giving Techniques

1 CPE Credits $60.00/credit hour
★ ★ ★ ★ ☆ 4.5 (2 ratings)
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. 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.

Publication Date: July 2025

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

  • State the fundamentals of charitable giving and its key components
  • Describe the relationship between income taxes and charitable contributions
  • Explain how to evaluate various charitable giving vehicles, including outright gifts, QCDs, and donor-advised funds
  • Describe the roles and benefits of private foundations and charitable trusts in giving strategies
  • Explain testamentary charitable giving techniques for estate planning purposes

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None

Instructor

Daniel Johnson

Dan is an experienced financial professional based in Chicago, IL. He currently serves as an Advanced Planning Advisor at Focus Partners, a nationwide registered investment advisory firm. In this role, he provides specialized consulting for advisors handling complex financial planning, tax, and estate cases, develops advanced planning resources, and delivers firmwide training presentations to enhance advisor capabilities.

In addition to his consulting role, Dan is the founder of Principles Financial Consulting, LLC, where he offers specialized consulting to private advisors and develops educational webinars and content for financial education providers. He also serves as a part-time instructor at UCLA Extension, teaching tax, retirement, and estate planning courses to professionals pursuing CPA, IRS EA, and CFP certifications.

Previously, Dan was Director of Training and Development at Cerity Partners, a nationwide RIA with approximately $120B in AUM, where he led the firm’s internal training initiatives and established consistent standards across regional offices. Earlier, he was Program Director at the College for Financial Planning, where he created and directed the SE-AWMA graduate program, generating $500K in revenue with a 90% graduation rate and securing major corporate clients including US Bank, Bank of America, Vanguard, Charles Schwab, LPL Financial, Merrill Lynch, and Wells Fargo.

At Kaplan Professional, Dan developed online training programs, CE webinars, and educational materials for financial professionals seeking to obtain or maintain federal and state licenses, certifications, and designations, including FINRA registered representatives, state insurance agents, and NASBA CPAs/EAs.

Dan began his career as a financial advisor in the Twin Cities, providing guidance to a diverse clientele of individuals, families, business owners, and executives nationwide.

He holds an undergraduate degree from the University of Minnesota Duluth, graduate degrees from the College for Financial Planning and Warwick University, and professional designations including CFP®, IRS Enrolled Agent, and Accredited Estate Planner (AEP).
$60.00 / 1 CPE
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