IRS Approved AFSP Courses
2 hours
Certificate CTEC IRS NASBA

Charitable Contribution Compliance

Charitable contributions are subject to a wide variety of special requirements. Only certain types of contributions to certain types of organizations are deductible for tax purposes. Furthermore, special substantiation and other compliance rules apply. This course provides a description of these requirements and tips for making sure that an intended charitable contribution meets the standards for deductibility.

Learning Objectives

After completing this course the participant will be able to:

  • Recognize the elements of a deductible charitable contribution
  • Differentiate between the rules applicable for contributions to public charities and private foundations
  • Calculate the charitable deduction when something is received in exchange for a contribution
  • Distinguish the charitable deduction limits applicable to individuals and corporations
  • Identify the special rules for vehicle donations

Duration: 100 minutes
Who Should Attend: All tax practitioners advising individual and business clients
Course Level: Intermediate
Prerequisite: None
Advance Preparation: None
Delivery Method: Self Study - Internet Based
NASBA: 116347
IRS CE: UBWMF-T-00329-25-S
CTEC: 6209-CE-00241
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.

Last Modified: 10/9/2025