Error loading player: No playable sources found
SOP2206
State of Charitable Giving: From Basics to Billionaires
Date
October 31, 2022
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: 2022 AICPA & CIMA National Tax & Sophisticated Tax Conference
This session will quickly review the types of charitable organizations, the percentage of AGI limitations and the substantiation rules. The discussion will then move to the income tax consequences of charitable gifts of securities, closely held business interests (C corporations, S corporations, partnerships), retirement plans, artwork, bitcoin, stock options, deferred compensation, private equity, life insurance, real estate, intellectual property, and cars, boats and planes.
Learning Objectives
- Identify the importance of complying with the substantiation rules
- Apply the rules for obtaining an income tax charitable deduction for the different types of assets frequently given to charity
- Determine the three things most professionals do not know about the income tax charitable deduction that can avoid mistakes
Speaker
Senior Director/Family Wealth Strategist, BNY Wealth
General
Session Categories
Related Products
Planning with a Surviving Spouse
This session will address the many issues and challenges facing a surviving spouse arising from tax law and financial planning considerations…
Choice of Entity: One Size Doesn't Fit All
The decision between operating as a partnership, corporation, S-Corporation, or sole proprietorship for tax purposes has both long and short term consequences…
The Income Taxation of Trusts and Estates
As trust planning becomes more and more prevalent, the need to understand the federal and state income tax treatment of trusts has become more important than ever. This program will provide the practical fundamentals that every estate planner should know about fiduciary income taxation…
Work from Anywhere, Business Obligations & Opportunities: Employees and Clients Throughout the US
Employees are working from a variety of locations in our post- COVID world. This program will identify and discuss the business tax consequences that are created from this new, and still evolving, way of doing business…
