Charitable Giving and Trust Planning Ideas

2 AFSP, EA, CFP®, CPA, CRTP

Track:

Early career

Learn simple tax-saving moves that work under today’s rules and still make sense after the 2026 changes. We’ll review how to use qualified charitable distributions (QCDs), when to time cash and stock gifts, and how two basic trust strategies can benefit clients. We’ll explain the 2025 QCD limits and the one-time split-interest option, then flag the new law changes for 2026, including the charitable giving floor and the small above-the-line deduction for nonitemizers. You will leave with ideas to use now and for the future.

Objectives

Upon completion of this session, you will be able to:

● Use QCDs correctly by identifying who qualifies and benefits from lower adjusted gross income (AGI)

● Apply the one-time split-interest QCD using trusts

● Plan gifts around the 2026 rule shift, such as the new charitable “floor” for itemizers

● Learn the basics of two simple QCD-funded trust ideas, one to lower AGI, the charitable gift annuity

(CGA) and one to defer gain, the charitable remainder trust (CRT)

● Draft a short memo that lists gift amounts, dates, accounts to use and documentation

CPE information

Duration: 100 minutes

Course level: Basic

Prerequisite: None

Advanced preparation: None

Delivery method: Group Internet-Based

	CPE credits	Designation	Field of study
IRS	2	AFSP	Federal Tax Law Update
IRS	2	EA	Federal Tax Law Update
NASBA	2	CPA	Taxes
CTEC	2	CRTP	Federal Tax Law Update
CFP Board	2	CFP®	n/a

Instructor(s)

Larry Pon, CPA, PFS, CFP®, EA