Donate
Description
In 2023, Americans donated over $550 billion to charitable causes, and with nearly 1.5 million recognized 501(c)(3) organizations in the U.S., the options for charitable giving are extensive—but so are the complexities. Financial planners face a host of considerations when helping clients align philanthropic intent with tax-efficient giving. Factors such as the type of organization, the nature of the asset being contributed, AGI deduction limits, and valuation methods all influence the effectiveness of a charitable strategy.
Jeffrey Levine will guide advisors through the evolving landscape of charitable giving, focusing on how to select the right charitable vehicle and optimize the associated tax benefits. You'll explore the full range of charitable structures—from donor-advised funds to charitable remainder trusts—and learn how to match these tools to specific client goals, asset types, and philanthropic priorities.
Learning Objectives
LO #1: Distinguish between public charities and other types of qualifying charitable organizations for purposes of AGI deduction limits
LO #2: Identify how asset type (e.g., cash, appreciated securities, tangible personal property) affects valuation and deductibility
LO #3: Evaluate different charitable giving vehicles, including donor-advised funds, Charitable Remainder Trusts, Charitable Lead Trusts, and private foundations
LO #4: Compare charitable structures based on complexity, control, and suitability for different client goals
LO #5: Recognize how AGI limits and valuation rules interact across charitable vehicles and asset types