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 educate your clients and help them fulfill their altruistic desires while, at the same time, making tax- and estate-wise decisions.
Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers:
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.
Specialized knowledgeProgram Level:
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.