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Charitable Planning
CPE Self-study

Charitable Planning

Covers charitable transfers, charitable trusts and charitable planning vehicles applicable to estate and gift planning.

$76 - $119
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Specialized Knowledge

Level

Intermediate

CPE Credits

2.5

Author(s)

Tom Tillery, Susan M. Tillery

Availability

1 year

Product Number

166891

 Business & partner 
Product Details

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.

Key Topics
  • Charitable gifts
  • Charitable trusts and planning tools
  • Tax planning and integrating charitable planning with the financial plan
Learning Outcomes
  • 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.
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)
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$119.00
AICPA Members
Online
$95.00
PFP Section Members
Online
$76.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Tom Tillery
MA Ed, MSFS, CFP®, CLU®, ChFC®, LUTCF, CRPC®
Thomas Neal Tillery, CFP®, AEP® (Distinguished) Nominee, CLU®, ChFC®, CRPC®, LUTCF is Vice President & CCO of Paraklete® Financial, Inc. Paraklete® provides integrated fee-for-service personal financial planning and virtual family office services, 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. Tom is also a co-founder and Vice-President of Financial Planning Advocate, LLC, a provider of continuing education for CPA’s, financial advisers, universities and colleges. Tom earned an 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) and the Atlanta Estate Planning Council. With more than 30 years of experience in personal financial planning, Tom is a frequent speaker and author on topics relating to personal financial planning including, Financial Planning and Tax Advisory Services, Estate Planning for the Affluent, Current Retirement Issues, Working with Investment Advisors, and Stewardship. Mr. Tillery is the co-author of Essentials of Personal Financial Planning, a textbook used by colleges and universities in graduate programs in accounting, business, and law. Additionally, Tom has co-authored The AICPA Financial Planning Certificate Program. The program addresses all areas of the Personal Financial Specialist (PFS) Body of Knowledge and successful completion, with related experience, permits participants to obtain the PFS Credential. Tom and his family reside in Kennesaw, Georgia.
Susan M. Tillery
CPA/PFS, AEP®
Susan M. Tillery, CPA/PFS, AEP® (Distinguished), is President & CEO of Paraklete® Financial, Inc. Paraklete® provides integrated fee-for-service personal financial planning and virtual family office services, 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 is also a co-founder and President of Financial Planning Advocate, LLC, a provider of continuing education for CPA’s, 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 and Ronald Blue & Co 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), the Georgia Society of CPAs (GSCPA) and the Atlanta Estate Planning Council. In addition, she is Chair of the AICPA Personal Financial Planning Executive Committee and past Chair of the AICPA Personal Financial Planning Credential Committee. Susan is a recipient of the AICPA 2019 Personal Financial Planning (PFP) Distinguished Service Award. Ms. Tillery is the co-author of Essentials of Personal Financial Planning, a textbook used by colleges and universities in graduate programs in accounting, business, and law. Additionally, Susan has co-authored The AICPA Personal Financial Planning Certificate Program. The program addresses all areas of the Personal Financial Specialist (PFS) Body of Knowledge and successful completion, with related experience, permits participants to obtain the PFS Credential. She is a frequent speaker and author on topics relating to personal financial planning including, CPA’s and Financial Planning, Virtual Family Offices, Collaboration, Planning and Tax Advisory Services, Financial Issues Facing Women, Responsibilities of Wealth, Charitable Giving, and Stewardship. Susan and her family reside in Kennesaw, Georgia.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Charitable Planning
Select from the following options:
Online
$119.00
Nonmember Price
$119.00
Price excluding sales tax
$119.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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