Computing 2026 charitable deductions starts with the rules that govern cash, noncash, and carryforward treatment on an individual return. This course gives CPAs and financial planners a practical way to judge deduction limits, documentation, fund structures, and trust-based planning for clients who give to charity. It is built for advisers who need current 2026 US tax rules and usable examples, not exam drills, so they can spot the right strategy and avoid disallowed deductions.
The course covers 2026 charitable deduction limits, the non-itemizer cash deduction, gifts of appreciated property, substantiation and appraisal rules, donor-advised funds and private foundations, bunching and qualified charitable distributions, and an overview of charitable remainder and lead trusts. It also addresses carryforwards, the new 2026 floor, and practical tax results for common giving patterns.