EST2404. Navigating Charitable Gifts of Business Interests: Key Planning Considerations

Business interests are a significant component of the net worth of many Americans. They can also be an excellent source of assets for charitable giving. This session will review the key planning considerations that will inform the decision to make a charitable gift of a business interest.

Learning Objectives:

• Analyze suitability of a business interest to fund a charitable gift.
• Determine the deductibility of a business interest gift.
• Differentiate the tax consequences arising from gifts of diverse business structures.