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.

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