The Law and Taxation of Charitable Gift Planning

An Online Series Presented By Dr. Russell James

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This lecture series is designed for fundraisers or financial advisors seeking to expand their knowledge about charitable gift planning. Professor Russell James, J.D., Ph.D., CFP® will cover all of the important topics in planned giving law and taxation using full-color illustrations and images that will guide you through complex concepts in a visual and intuitive way. Dr. James has over 100 publications in academic journals, conference proceedings, professional periodicals, and books including 20 on neuroimaging and neuroeconomics. He has been quoted in a variety of news sources including The New York Times, CNN, USA today, and the Chronicle of Philanthropy. Get My CFRE Credits iTunesPodcast PLEASE NOTE: This lecture corresponds with the book “Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning.” Feel free to download a copy. It will help guide you through this course.

1. Introduction: The Secret to Understanding Planned Giving

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”.

2. A Super Simple Introduction to Taxes

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”.

3. Elements and Timing of a Charitable Gift

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”.

4. How to Document Charitable Gifts

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”.

5. Valuing Charitable Gifts of Property

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.

6. Income Limitations on Charitable Deductions

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.

7. Bargain Sale Gifts

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.

8. Charitable Gift Annuities

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

9. Taxation of Charitable Gift Annuities

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

10. Gifts of Partial Interests

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.

11. Remainder Interests in Homes & Farmland

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.

12. Private Foundations and Donor Advised Funds

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

13. Charitable Remainder Trusts

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

14. Charitable Lead Trusts

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

15. Donating Retirement Assets

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

16. Life Insurance in Charitable Planning

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

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