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Tax Aspects of Charitable Giving (U.S.)

Introduction

Health care development professionals need to be able to explain basic tax rules to donors and answer their questions about the potential tax deductibility of their proposed gifts. At the same time, they must be able to recognize areas where professional tax advice is essential and work effectively with donors and tax professionals in proposing and discussing gift plans. That is why this topic is one of the fundamental educational programs offered by the Association for Healthcare Philanthropy Foundation and the Association for Healthcare Philanthropy (AHP).

This study guide provides development professionals with an overview of the tax implications of charitable giving. It reviews the criteria for organizations to receive tax-deductible charitable contributions, explains charitable deduction limits, discusses the reporting requirements for various types of charitable gifts, and reviews the tax rules regarding gifts of property, bargain sales, and planned giving arrangements. The guide recapitulates material covered in the AHP course "Tax Aspects of Charitable Giving (U.S.)" and points you to additional resources to help you gain yet more detailed knowledge of this subject.

Learning objectives

When you have finished studying this guide, you should be able to:

• recognize the requirements that qualify a not-for-profit organization as a tax-exempt charitable entity;
• explain charitable tax deduction limits and rules for carryovers;
• understand the rules a charitable organization must follow for reporting tax-deductible gifts; and
• demonstrate simple tax deduction computations.

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