Basic Charitable Giving Techniques
Author: Daniel Johnson
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
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
