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EST2113 - EST2113. Overview of charitable giving techniques

‐ Jul 27, 2021 11:30am

This presentation will survey various charitable giving techniques, including outright cash and noncash gifts, gifts of life insurance and annuities, bargain sales, charitable gift annuities, charitable remainder trusts, charitable lead trusts, pooled income funds, and gifts of remainder interests. In addition, the presentation will review the reduction rules and charitable contribution substantial rules.

Learning Objectives:

  • Attendees will be able to describe the difference between various gift types and their suitability for specific donors.
  • Attendees will be able to apply reduction rules as they apply to gifts of certain types of property and the classification of the recipient charity.
  • Attendees will be able to apply the substantiation rules to charitable gifts.


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