Course Information

Charitable Donations - Cash and Noncash

Overview

A charitable contribution is a voluntary donation to a qualified organization without expecting anything in return. This course covers claiming deductions for cash and noncash contributions, qualified organizations, deductible contribution types, deduction limits, record-keeping, and reporting. It concludes with Tax Court case reviews and relevant legislative information.

Find this course for your license

License or Certification

Regulator

Objectives

identify the types of organizations that qualify to receive deductible charitable contributions
recognize the types of contributions that can and cannot be deducted
apply the rules relating to the deductibility of contributions of property of different types, including the correct method of valuation that applies in each case
identify the types of records relating to charitable contributions that taxpayers must keep, and the supporting documentation that may be required for submission

Tax Year: 2023

Designed For:

CPAs, CMAs, CFEs, CFPs, EAs, and other tax professionals and financial advisors

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Prerequisites:	Familiarity with Form 1040 Schedule A
Advanced Preparation:	None

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