Module Four

Date: Classes have been cancelled for the 2011-2012 year due to low enrollment.

Charitable Gifting Part One: Assets and Entities

Focus on foundations: private, public, supporting, and community; general tax rules, restrictions and limitations.

  • Charitable Gift Assets - Types of classes, risk and benefits of each, and evaluation of assets and procedures for conveying title, ownership, and possession

Instructor: Fred J. Marcus

Charitable Gifting Part Two: Other Deferred Gifting Techniques

Focus on design issues, valuation concerns, administration/operation, and obtaining tax deduction and benefits of both outright and deferred methods.

  • Outright Methods - Bargain sales, conservation easement, services, and in-kind retirement assets
  • Deferred Methods - Wills, charitable trusts, charitable gift annuities, life insurance, pooled income funds, and remainder interest in residence or farm
  • Design Issues
  • Valuation Concerns
  • Administration and Operation
  • Charitable Gift Substantiation for Tax Benefits

Ultimately, the course focuses on interpreting the data gathered and the introduction of those charitable gift strategies which may compliment the client's overall objectives.