Charity and the Tax Code: The Best Strategies for the Current Economy and Financial Markets

2 Credits: Taxes


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Charity and the Tax Code: The Best Strategies for the Current Economy and Financial Markets

Course Level
CPE Credits

2 Credits: Taxes

Course Description

Charitable giving is an important part of tax planning and often an issue that where the best plan changes with recent tax law. By keeping current, advisors can help their clients achieve the most optimal strategies for current economic and financial markets. This class is geared to trust and estate lawyers, financial advisors, CPAs and Trust Officers.

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Learning Objectives

Upon completing this course, participants will understand:

  • IRC Section 170’s percentage limitations and traps
  • Annual charitable strategies, timing, and planning
  • Basics- IRC Section 642 (c) Deduction for amounts paid permanently set aside for a charitable purpose, IRC Section 2055
  • Types of gifts- Outright Gifts- Qualified charitable Distributions (QCDs) from an IRA, Testamentary gifts, Split-interest gifts, “Endowment-Type” gifts
  • Types of charities- “Public Charities”
  • Percentage Limitations
  • Contribution to “Private Charities”
  • Outright gifts and the income tax deduction- Higher standard deduction through 2025, timing itemized deductions, donating property, donating capital gain property, value of qualified charitable distributions
  • Testamentary IRA Transfers- Available options to transfer IRD assets of charity, passing IRD to charity- section 642(c),
  • Gifts from Trusts/Estates & the income tax deduction- Qualifying for the income tax deduction, IRC section 2055, computation, potential tax benefit of an inter vivos gift
  • Charitable Gift Annuities
  • Charitable Remainder Trusts (CRT)- Types of CRTs, Charitable remainder unitrust (CRUT), taxation of the doner & trust, taxation of distribution
  • Charitable Lead Trusts
  • IRAs and Charity- The SECURE Act, charitable remainder trusts as a beneficiary
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Course Specifics

Course ID
Revision Date
March 11, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01989-22-O
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1726
CTEC Federal Tax Law Credits: 2

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Robert Keebler Headshot

Robert Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents …

Robert Keebler, CPA, AEP, MST, CGMA Read More »