Module Three

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.

Instructors: Claudia B. Sangster & Steven Chidester

Classes will not be offered during the 2010-2011 year. Please check back for class dates for the 2011-2012 year.