Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 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
Can I deduct my charitable contributions? Explore the answers to this commonly asked question with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. This course will explore cash vs. non-cash contributions, substantiation requirements, limitations, appraisals and more to ensure your clients benefit from their charitable giving. With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to address charitable contributions. Lastly, throughout the course, she will share interesting case stories involving fraudulent charitable contribution deductions and the associated consequences.
Publication Date: June 2023
Topics Covered
- Cash Contributions
- Non-Cash Contributions
- Substantiation Requirements
- Appraisals
- Form 8283, Noncash Charitable Contributions
- Temporary Increase in Limits on Contribution of Food Inventory
- Qualified Charitable Deduction (QCD for IRAs)
- IRS Consequences (Civil & Criminal)
- Case Studies
Learning Objectives
- Identify Recent Tax Law Changes
- Describe Substantiation Requirements for Cash & Non-Cash Contributions
- Identify when an Appraisal is Needed
- Identify Contribution of Food Inventory & Qualified Charitable Deduction
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
Instructor
Susan Harper
Susan Harper, Certified Fraud Examiner, began her career as an Internal Revenue Agent with the Internal Revenue Service in 1988. She joined the first Abusive Tax Avoidance Transaction group in 2002 before becoming a Fraud Enforcement Advisor in 2008 through 2021 where she helped other auditors, who identified first indicators of fraud in their examinations. Later, Susan joined Research, Applied Analytics, and Statistics in 2021 and recently retired as the Technical Advisor to the Chief Operating Officer. Susan has been instructing CPE seminars for 25 years and looks forward to interacting with her audience for many years to come.