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CPE Self-Study
Charitable Planning
NASBA FIELD OF STUDY
Specialized Knowledge
LEVEL
Intermediate
CPE CREDITS
Online: 2.5
Covers charitable transfers, charitable trusts and charitable planning vehicles applicable to estate and gift planning.

PFP section members and PFS credential holders receive a 20% discount

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Find out more information on the PFP Section.

CPE On-Demand
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Product details

Who Will Benefit?

  • CPAs and financial planners with basic knowledge of personal financial planning and an interest in estate planning.

Key Topics

  • Charitable gifts
  • Charitable trusts and planning tools
  • Tax planning and integrating charitable planning with the financial plan

Learning Objectives

  • Identify organizations that qualify for public charity status.
  • Select the type of ownership in real property that is not conducive for gifting to a charity.
  • Determine which type of property qualifies as a charitable contribution of ordinary income property.
  • Identify a testamentary charitable gift.
  • Determine the type of charitable lead trust that uses a fixed percentage payout to calculate the variable amount sent to the charity each year.
  • Select which charitable vehicle is maintained and operated by an IRC Section 501(c)(3) organization.
  • Identify the type of charitable organization that limits an individual's charitable deduction to 30 percent of his or her adjusted gross income.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program.

As the personal financial planner, you must have a clear understanding of the terminology associated with charitable giving and a broad knowledge of the charity "industry" to educate your clients and help them fulfill their altruistic desires while, at the same time, making tax− and estate-wise decisions.

Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers:

  • Charitable transfers
  • Charitable trusts
  • Charitable planning vehicles applicable to estate and gift planning

This course also covers IRC Section 170, which allows for a deduction from income for any qualified charitable contribution made within the taxable year. This section of the IRC, as well as its enforcement, has become the genesis for an entire industry.

Enhanced On-Demand Format

This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

Ratings and reviews
Author(s)

Susan M. Tillery, CPA/PFS, CFP®

Susan M. Tillery, CPA/PFS, is President & CEO of Paraklete® Financial Inc. Paraklete® provides integrated fee-for-service financial planning without asset management or product sales. The firm acts as An Advocate in Financial Services® for its clients with a disciplined focus on independence and objectivity. Susan also is a co-founder and president of Financial Planning Advocate LLC, a provider of continuing education for CPAs, financial advisers, universities and colleges.

Ms. Tillery’s experience at Harris myCFO, a multi-family office where she was responsible for the development and delivery of comprehensive family office solutions to affluent families, together with her work at Arthur Andersen, Ronald Blue & Co and other financial firms, provides the framework for Paraklete.

Susan earned both her bachelor’s and master’s degrees in accounting from the University of Georgia. Susan is a member of the American Institute of CPAs (AICPA) and the Georgia Society of CPAs (GSCPA). In addition, she is chair of the AICPA Personal Financial Planning Credential Committee. Susan also serves on the Board for The National Center for Stewardship and Generosity.

Susan has over 30 years of experience in tax, philanthropy and financial planning, as well as in the administrative and compliance areas encountered by affluent individuals and families. Ms. Tillery speaks on the topics of: Financial Planning, CPAs and Financial Planning, Financial Issues Facing Women, Responsibilities of Wealth, Charitable Giving and Stewardship.

Thomas Neal Tillery, CFP®, AEP®, CLU®, ChFC®, CRPC®, LUTCF

Thomas Neal Tillery, CFP®, AEP®, CLU®, ChFC®, CRPC®, LUTCF is Vice President and Chief Compliance Officer of Paraklete® Financial Inc. Tom also is a co-founder and Vice President of Financial Planning Advocate LLC, a provider of continuing education for CPAs, financial advisers, universities and colleges.

Tom earned a M.S. in financial services from The American College and an M.A. in education from The Southern Baptist Theological Seminary. He is an active member of AICPA (Non-CPA Associate), the Atlanta Estate Planning Council and the Society of Financial Service Professionals. He also serves on the Board for The National Center for Stewardship and Generosity.

With more than 30 years of experience in personal financial planning, Tom is a frequent speaker and writer on all topics relating to personal financial planning. He has written personal financial planning curriculum for several universities and online providers. Tom has been a provider of continuing education for attorneys, CPAs and investment and insurance professionals for over 30 years.

Susan, Tom and their family reside in Kennesaw, GA.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$99.00
Member Quantity:
Nonmember Quantity:
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Estimated total:
$99.00
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CREDIT INFO
CPE credits
Online
: 2.5
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
Prerequisites
Basic knowledge of the areas of personal financial planning (PFP)
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
PFP-EST8
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