TAX2603. The New Normal for Charitable Tax Planning

Recent tax reform complicates strategies for tax-efficient charitable contributions. Using actual client experiences, this presentation explores practical solutions and innovative ways to help donors evaluate their options and make good decisions about tax-effective giving. During the program, you’ll get an in-depth look at charitable IRA rollovers, legacy IRAs, CRTs, charitable gifts from trusts and estates, donor advised fund distribution requirements, purpose trusts, 501(c)(4) social welfare organizations, and “charitable LLCs.”

Learning Objectives:

• Learn the optimal process to help clients understand and implement charitable planning strategies.
• Identify how you can use IRAs, CRTs and non-grantor trusts for tax-efficient charitable planning.
• Understand the potential benefits and limitations of private foundations, donor advised funds, and charitable LLCs.