
Charitable Contributions - 2 Hours CPE
Learning Objective: After completing this course, the student will be able to distinguish between contributions that are and are not deductible including the use of taxpayer assets, timeshares, volunteering, out of pocket volunteer expenses, cash and non-cash contributions, AGI limitations, special rules for capital gain property, foreign charities, personal benefits forfeited, car washes, pancake breakfasts, quid pro quo contributions, entertaining for charity, away from home travel, meals, first-class accommodations, vehicle expenses, substantiation rules, pledge cards, payroll contributions, appraisals, cars, boats and planes, charity easements, qualified conservation contributions, qualified charitable distributions and more. CPE Hours: Federal Taxation = 2 CPE Credits / Total = 2 CPE Credits Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA Field of Study: Federal Taxation Publication Date: 5/1/2024 Instructional Delivery Method: Self-Study Level: Intermediate Prerequisite