Charitable Traps and Opportunities in Tax and Estate Planning

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Jeff Scroggin Charitable Traps and Opportunities in Tax and Estate Planning

In recent years, the IRS appears to have focused substantial attention on charitable planning issues, often to the dismay of donors and heirs. Join Jeff Scroggin in his LISI webinar titled “Charitable Traps and Opportunities in Tax and Estate Planning” on December 7th @ 3pm ET where he will discuss the following topics:

  • The section 642(c) requirements of charitable income tax deductions.
    • The implications of the “negligible rule” for the denial of trust and estate charitable income tax deductions (DiMarco and Belmont)
    • Gross Income Tracking
    • Using Partnerships to get around the limits on a trust’s failure to specifically permit charitable deductions (Rev Rule 2004-5)
  • Charitable Deductions and Tax Basis Issues
    • Reran Holdings on the failure to provide the donor’s tax basis resulting in the denial of a deduction
    • Charitable deductions and S corporations
    • Trust Charitable deductions using the Fair Market Value of the property (the Green decision)
  • Creative Planning Opportunities
    • Using marketing expenses in lieu of charitable deductions
    • Estate Exemptions, Estate Tax Repeal and Charitable Planning
      • Planning for the Advancement of Charitable Bequests
      • Bequests to Heirs followed by Charitable Deductions
    • Leona Helmsley and Contingent CRTs using 664(f)
  • Traps for the Unwary in Charitable Contributions
    • Direct Charitable Contributions of IRAs (408(d))
    • The disquieting reach of Private Inurement
    • The failure of Substantiation
  • The impact of tax reform (if it occurs) on charitable planning

Note:There will be no CE for Jeff's webinar,


There will be no CE for this webinar

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John Scroggin has been in practice for over 35 years. He has focused on providing solutions-based, practical estate planning, tax law, transactional, and business representation. Mr. Scroggin received his education from the University of Florida, earning his accounting degree in 1974, a Juris Doctorate in 1977, and an LL.M in tax law in 1979. Mr. Scroggin is a member of the Board of Trustees of the University of Florida Law School. Mr. Scroggin is a member of both the Florida and Georgia bars and has affiliations with numerous councils and societies in the Atlanta area. Mr. Scroggin has been named a Georgia "Super Lawyer" for each year since 2009 and Five Star Wealth Advisor by Atlanta Magazine. He is Founding Editor of the NAEPC Journal of Estate and Tax Planning and is a prior Co-Editor of CCH's Practical Estate Planning. Mr. Scroggin is author of over 230 published articles and is a nationally recognized speaker. Follow this link below to learn more about Mr. Scroggin and his qualifications.


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