Historically low interest rates and higher income taxes have led to an increased interest in charitable planning. Today, many taxpayers are searching for new ways to maximize their deductions. In the current financial and tax environment, charitable giving is more valuable than ever. Against that backdrop, this course has been fully revised, expanded and enhanced to help you meet the needs of every client looking to make the most of their charitable giving.

Topics covered in this course include the following:

• New tools to help planners deal with higher capital gain tax rates
• New chapter on Charitable Life Estates
• Techniques specifically geared toward organizing and strengthening the approaches used by planned giving teams within charitable organizations
• Tools for meeting the expectations of continuing growth in the value of assets often used to fund charitable gifts
• Exploration of recent trends toward using CRUTS rather than CRATS
• Insights into the best techniques to meet planned giving goals in a low-interest-rate environment, including the use of CLATs
• New content on Type III supporting organizations
• Expert tips on using charitable gift annuities in death

Comprehensive updates throughout the course will help you understand the new tax rules, including the effects of the Net Investment Income Tax on donors, beneficiaries, and trusts. Topic covered in this course include:

Chapter 1 Selling the Dream 1

Chapter 2 General Rules for Charitable Deductions 7

Chapter 3 Income Percentage Limitations 19

Chapter 4 Gifts of Property 31

Chapter 5 Valuation Issues 49

Chapter 6 Partial Interest Rules 57

Chapter 7 E-Philanthropy and Technology Issues 65

Chapter 8 Ethical Issues in Charitable Planning 69

Chapter 9 The Planned Giving Office 81

Techniques of Charitable Planning

Chapter 10 The Planned Giving Team 91

Chapter 11 Bargain Sale Transactions 103

Chapter 12 Below-Market Interest Loans 109

Chapter 13 Charitable Gift Annuities 117

Chapter 14 Charitable Giving Using Life Insurance 123

Chapter 15 Charitable Life Estate 143

Chapter 16 Charitable Lead Trusts 149

Chapter 17 Charitable Remainder Annuity Trusts 159

Chapter 18 Charitable Remainder Unitrust 169

Chapter 19 Charitable Remainder Trust (CRT) Administration 183

Chapter 20 Community Foundations 191

Chapter 21 Qualified Conservation Contributions 197

Chapter 22 Donor-Advised Funds 207

Chapter 23 Pooled Income Funds 217

Chapter 24 Private Foundations 227

Chapter 25 Retirement Plan Gifts 239

Chapter 26 Testamentary Gifts 251

Chapter 27 Supporting Organizations 263

Appendices

Appendix A Planned Giving Trends 271

Appendix B Charitable Gift Annuity Rates and IRS Expected Return Multiples 277

Appendix C Income Percentage Limits for Lifetime Charitable Gifts 287

Appendix D Codes of Ethics 289

Appendix E IRS Filing and Reporting Requirements 297

Appendix F Model Forms for Charitable Remainder Trusts 315

Appendix G Electronic Resources 349

Appendix H Tax Tables 359

Appendix I Valuation Tables 365