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Charitable Planning (On-Demand) 2020

Description

As the personal financial planner, you must have a clear understanding of the terminology associated with charitable giving and a broad knowledge of the charity “industry” to educate your clients and help them fulfill their altruistic desires while, at the same time, making tax− and estate-wise decisions.

Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers:

  • Charitable transfers
  • Charitable trusts
  • Charitable planning vehicles applicable to estate and gift planning
  • This course also covers IRC Section 170, which allows for a deduction from income for any qualified charitable contribution made within the taxable year. This section of the IRC, as well as its enforcement, has become the genesis for an entire industry.

Format: Voiceover PowerPoint, Audio

Learning Objectives
  • 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.
Major Topics
  • Charitable gifts
  • Charitable trusts and planning tools
  • Tax planning and integrating charitable planning with the financial plan
Provider
AICPA - Durham
Course Level
Intermediate
CPE Field of Study
Specialized Knowledge
2.5
Who Should Attend

CPAs and financial planners with basic knowledge of personal financial planning, and an interest in estate planning.

Instructor(s)
Susan Tillery Tom Tillery
Prerequisites

None.

Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
2.5
Format
On-Demand
Instructors
Multiple

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Charitable Planning (On-Demand) 2020


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