Charitable Donations - Cash and Noncash - CTEC
Overview
A charitable contribution is a voluntary donation to a qualified organization without expecting anything in return. This course covers claiming deductions for cash and noncash contributions, qualified organizations, deductible contribution types, deduction limits, record-keeping, and reporting. It has been updated for the July 4, 2025, tax legislation.
Find this course for your license
License or Certification
Regulator
Type
Learning Objectives
- Identify the types of organizations that qualify to receive deductible charitable contributions
- Recognize the types of contributions that can and cannot be deducted
- Apply the rules relating to the deductibility of contributions of property of different types, including the correct method of valuation that applies in each case
- Identify the types of records relating to charitable contributions that taxpayers must keep, and the supporting documentation that may be required for submission
Designed For:
CPAs, EAs, and other financial and tax professionals
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Course Information
Adding additional credit may change exam requirements.
| Prerequisites: | This course is intended for tax professionals with an understanding of federal tax laws |
| Advanced Preparation: | None |
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