Surgent's Introduction to Charitable Gifting for Individual Taxpayers

Overview

This course is designed to provide a comprehensive understanding of charitable gifting strategies & their implications for individual taxpayers. Participants will explore the fundamentals of charitable giving, including the tax benefits, legal considerations & planning opportunities available under current tax law. The course will cover the types of organizations that qualify for charitable contributions, the income & estate tax treatment of gifts & the various methods of structuring charitable donations to maximize tax efficiency. Attendees will learn about specific charitable gifting techniques such as donor-advised funds, charitable remainder trusts & qualified charitable distributions from retirement accounts. The course will also examine tax deduction limits, substantiation requirements & the impact of state tax credits on charitable giving. By the end of the course, participants will be equipped with the knowledge & tools to guide clients in implementing effective charitable giving strategies that align with their financial & philanthropic goals.