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Charitable Giving in a Changing World

Contains material from Aug 2024

Charitable Giving in a Changing World
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This session addresses key tax issues relating to charitable giving currently faced by colleges and universities (and their donors). How should your institution handle donor requests for involvement in scholarship selections, or for race- or gender-based scholarship criteria? As sophisticated donors increasingly turn to strings-attached philanthropy, what opportunities and pitfalls are there in the qualified sponsorship UBTI rules and rules relating to completion of a gift? How can your institution’s donation acknowledgment and Form 8283/8282 practices impact your donors’ likelihood of successfully taking tax deductions for their gifts? Will your institution feel the impact of the newly proposed donor-advised fund regulations? The session discusses both the theory and practice of tackling these questions in the higher education environment.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 8/31/2025

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1. Charitable Giving in a Changing World (Aug 2024)

Brittany Cvetanovich, Alexandra O. Mitchell, Sean P. Scally

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60 mins
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Session 1 —60 mins
1.00
Charitable Giving in a Changing World (Aug 2024)

This session addresses key tax issues relating to charitable giving currently faced by colleges and universities (and their donors). How should your institution handle donor requests for involvement in scholarship selections, or for race- or gender-based scholarship criteria? As sophisticated donors increasingly turn to strings-attached philanthropy, what opportunities and pitfalls are there in the qualified sponsorship UBTI rules and rules relating to completion of a gift? How can your institution’s donation acknowledgment and Form 8283/8282 practices impact your donors’ likelihood of successfully taking tax deductions for their gifts? Will your institution feel the impact of the newly proposed donor-advised fund regulations? The session discusses both the theory and practice of tackling these questions in the higher education environment.

Originally presented: Jun 2024 Higher Education Taxation Institute

Brittany Cvetanovich, The Ohio State University - Columbus, OH
Alexandra O. Mitchell, RSM US LLP - Seattle, WA
Sean P. Scally, Vanderbilt University - Nashville, TN