• Identify organizations that qualify for public charity status.
• Select the type of ownership in real property that is not conducive for gifting to a charity.
• Determine which type of property qualifies as a charitable contribution of ordinary income property.
• Identify a testamentary charitable gift.
• Determine the type of charitable lead trust that uses a fixed percentage payout to calculate the variable amount sent to the charity each year.
• Select which charitable vehicle is maintained and operated by an IRC Section
• 501(c)(3) organization.
• Identify the type of charitable organization that limits an individual’s charitable deduction to 30 percent of his or her adjusted gross income.

• Charitable gifts
• Charitable trusts and planning tools
• Tax planning and integrating charitable planning with the financial plan

None.