Mastering Charitable Contribution Deduction Rules and Completing Form 8283
Navigating Substantiation and Appraisal Requirements, Leveraging Carry-Forwards, and Avoiding AAOI
Recording of a 110-minute CPE webinar with Q&A
This course will provide comprehensive guidance on the substantiation, valuation, timing rules and reporting of charitable contribution deductions. The panel will detail the language necessary to qualify as a valid acknowledgment under Section 170, and will discuss valuation and appraisal requirements. The experts will also define anticipatory assignment of income and provide best practices for avoidance of ordinary income in the gifting of stock in closely-held corporations or partnerships. The panel will also provide line-by-line instructions on some of the more challenging sections of Form 8283.
Outline
- Substantiation of charitable contributions for deduction
- Required language in acknowledgment
- Appraisal standards and requirements
- Valuation challenges for closely-held corporation stock
- Special Rules for Vehicles
- Charitable contribution carry-forward amounts
- Anticipatory assignment of income
- Examination of Form 8283
Benefits
The panel will discuss these and other key issues:
- Specific substantiation language required by Section 170 and its regulations
- What will—and will not—satisfy the appraisal requirements on Form 8283
- Valuation challenges and questions
- Timing of contributions of closely-held stock to avoid AAOI claims
- Line-by-line examination of more problematic parts of Form 8283
- Special rules for vehicles
- Special rules for partial interests and restricted use property
Faculty

Thomas T. Brooks, CPA/ABV, ASA
Senior Manager - Valuation Services
Cherry Bekaert
With 19 years of experience handling valuation and litigation support matters, Mr. Brooks specializes in guiding... | Read More
With 19 years of experience handling valuation and litigation support matters, Mr. Brooks specializes in guiding clients with the valuation of their businesses, business interests, and intangible assets for M&As; gift and estate planning; financial and tax reporting; charitable giving; strategic planning; shareholder disputes; commercial litigation; and creditor/collateral analysis.
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David C. Hogan
Managing Director
Ronald Blue & Co. CPAs and Consultants
Mr. Hogan provides tax and business services to the firm’s closely-held business and high-net-worth clients.... | Read More
Mr. Hogan provides tax and business services to the firm’s closely-held business and high-net-worth clients. These services include tax consulting, tax return preparation, accounting system design, bookkeeping, and general business consulting for small to medium size companies. Along with a staff of CPAs and other professionals, his division provides comprehensive tax and business planning services nationwide.
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Joseph K. Beach, Esq.
Merritt Watson
Mr. Beach focuses his practice in the areas of estate planning with a focus on philanthropic bequests and has written... | Read More
Mr. Beach focuses his practice in the areas of estate planning with a focus on philanthropic bequests and has written and published on estate planning and business succession topics.
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