The Law and Taxation of Charitable Gift Planning

A lecture describing “the secret to understanding planned giving,” a review of charitable gift planning tools and motivations by Professor Russell James at Texas Tech University. This lecture corresponds with the book “Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning”.

 

 

 

A lecture introducing basic tax concepts of the U.S. federal tax system by Professor Russell James at Texas Tech University. This lecture corresponds with the book “Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning”.

 

 

 

A lecture introducing the elements necessary for a deductible charitable gift in the U.S. federal tax system by Professor Russell James at Texas Tech University. This lecture corresponds with the book “Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning”.

 

 

 

A lecture introducing the documentation requirements for a deductible charitable gift in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part one of a three-part lecture on documentation requirements corresponding with the book “Visual Planned Giving”.

 

 

 

A lecture introducing the methods for valuing deductible charitable gifts of property in the U.S. federal tax system by Professor Russell James at Texas Tech University.

 

 

 

 

A lecture introducing the income limitations for using charitable deductions in the U.S. federal tax system by Professor Russell James at Texas Tech University.

 

 

 

 

 

A lecture introducing the concept of a bargain sale gift, i.e., the donor makes a gift and, in exchange, receives something valuable from the charity.

 

 

 

A lecture introducing charitable gift annuities by Professor Russell James at Texas Tech University.

 

 

 

 

 

A lecture introducing taxation of charitable gift annuities in the U.S. federal tax system by Professor Russell James at Texas Tech University.

 

 

 

 

A lecture introducing the concept of charitable gifts of partial interests in property in the U.S. federal tax system by Professor Russell James at Texas Tech University.

 

 

 

A lecture introducing the concept of charitable gifts of a remainder interest deed in a home or farmland with a retained life estate in the U.S. federal tax system by Professor Russell James at Texas Tech University.

 

 

 

 

 

A lecture describing private foundations in the U.S. by Professor Russell James at Texas Tech University.

 

 

 

 

 

 

 

A lecture describing charitable remainder trusts in the U.S. federal tax system by Professor Russell James at Texas Tech University.

 

 

 

 

 

 

A lecture describing charitable lead trusts by Professor Russell James at Texas Tech University.

 

 

 

 

A lecture describing charitable planning with retirement assets by Professor Russell James at Texas Tech University.

 

 

 

A lecture describing charitable planning with life insurance by Professor Russell James at Texas Tech University.