Estate Planning Certificate: Charitable Planning

Description

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program and Exam Bundle. Click here to learn more.

It’s impossible to understand charitable planning without first understanding the federal government’s definition of charity. 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 be able to educate your clients and help them fulfill their altruistic desires while, at the same time, making tax- and estate-wise decisions.

In this CPE course, you will gain knowledge about charitable transfers, charitable trusts, and other 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.

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
Course Level
Intermediate
Professional Area of Focus
Personal Financial Planning
CPE Field of Study
Specialized Knowledge
3.0
Who Should Attend

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

Prerequisites
  • Basic knowledge of personal financial planning, and an interest in estate planning.
Advanced Preparation
  • None
Location
Online
Event Information
When
Available 24/7
Location
Online
Total CPE Credits
3.0
Format
On-Demand

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$ (% off)
$79.00

NON-MEMBER


$ (% off)
$99.00
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Estate Planning Certificate: Charitable Planning


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