Insurance > Rhode Island > CPA

Charitable Donations - Cash and Noncash

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. 

Summary Details

Hours

3.0

Price

$28.95







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.

Access Period: 12 months
Prerequisites: Familiarity with Form 1040 Schedule A
Advanced Preparation: None
Tax Year: 2025
Delivery Method: Self-Study
PDF Download: Available
Provider of Record: WebCE
Provider Number: National Registry ID: 109414
Field of Study: Taxes
Last Reviewed: August 2025
Study Level: Overview
Approved For: Technical Business

Exam

Proctor: No
Passing Grade: 70
Questions: 15
Retakes: Unlimited



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