Course Specifics
CPE Credit: 2 Hours
Field of Study: Taxes, Federal Tax
Course Level: Intermediate
Prerequisite: Basic knowledge of individual income tax deduction rules.
Advance Preparation: None
Delivery Method: Self-Study
IRS Program Number: UBWMF-T-00329-25-S
CTEC Course Number: 6209-CE-00241
NASBA Sponsor ID: 116347
100 Minutes
Charitable Contribution Compliance
Who Should Attend?
CPAs, EAs, CRTPs
Course Description
Charitable contributions are subject to a wide variety of special requirements. Only certain types of contributions to certain types of organizations are deductible for tax purposes. Furthermore, special substantiation and other compliance rules apply. This course provides a description of these requirements and tips for making sure that an intended charitable contribution meets the standards for deductibility.
Learning Objectives
- Recognize the elements of a deductible charitable contribution
- Differentiate between the rules applicable for contributions to public charities and private foundations
- Calculate the charitable deduction when something is received in exchange for a contribution
- Distinguish the charitable deduction limits applicable to individuals and corporations
- Identify the special rules for vehicle donations
Last Modified: 8/1/2025
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