Charitable Contributions (TX-375)
This course provides an in-depth analysis of income, estate and gift tax consequences of transmitting wealth via charitable giving. The legal and ethical problems involved with fundraising will be discussed, as well as consideration of alternative funding methods. The income tax aspects of charitable giving by trusts and estates will be covered, as well as the transfer tax issues. Generation -skipping taxes will be discussed. Selected sophisticated forms of giving such as charitable lead trusts, pooled income funds, bargain sales, and charitable gift annuities will be analyzed.

Course Name: TX-375
Departments: Tax Law
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Prerequisites: This course has a prerequisite of Wealth Transfer Taxation I.
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