This course provides an overview of the charitable contribution deduction, including requirements for making and substantiating qualifying charitable contributions. Information on recent federal tax legislation, which has enhanced the amount of charitable contribution taxpayers can deduct, is also discussed.
After completing this course, you will be able to:
- Determine whether a taxpayer has properly made a charitable contribution to a qualified organization
- Verify whether a taxpayer has properly substantiated their charitable contribution deduction
- Specify the amount a taxpayer may deduct as a charitable contribution based on the form of the donation
