The CCH Answer Connect Guide on Charitable Planning explains the implications of the changes made by the Tax Cuts and Jobs Act affecting the itemized deduction for certain charitable contributions made during the year to charities, governments and other qualified organizations. In this volume authors Nancy Dempze and Brad Bedingfield discuss the increased percentage limit for charitable contributions, the repeal of the deduction previously allowed for amounts paid for college athletic seating rights and the repeal of the substantiation exception.
CHAPTER 1: Charitable Giving Overview and Introduction
CHAPTER 2: Charitable Contributions and Charitable Organizations
CHAPTER 3: The Distinction Between Public Charities and Private Foundations
CHAPTER 4: Income Tax Deduction
CHAPTER 5: Gift and Estate Tax Deductions
CHAPTER 6: Special Types of Charitable Gifts
CHAPTER 7:Funding Charitable Gifts
APPENDIX: Selected Code Sections Affected by the Tax Cuts and Jobs Act
The CCH Answer Connect is available here: Guide to Charitable Planning
About the Authors
Brad Bedingfield is Co-Chair of the Nonprofit Group. Brad assists private foundations and public charities with navigating complex tax regulations and procedures. He also advises individuals and families on securing their long-term goals related to preserving and protecting their wealth and executing their philanthropic endeavors.
Nancy Dempze serves as a professional trustee, executor and estate planner for individuals and families. She advises clients on charitable giving strategies including charitable trusts, foundations and gift agreements. Nancy also represents nonprofits in connection with planned giving and development.