Trusts, Estates & Probate

4.07

Charitable Tactics in the Year of Uncertainty

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
OnDemand
5 hours 55 minutes
Laura Kelly
Samuel Knell
Jaime Herrera
Nancy Evans Tudor
Alan Cates
Jason Hicks
With Laura A. Kelly from Donnelly Minter & Kelly, LLC + 5 others
Recorded July 15, 2025
Product ID 100585

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Overview

Structure Philanthropic Giving to Match Your Clients' Goals and Assets

Charitable giving is an integral part of estate planning for many, and attorneys play a crucial role in advising clients on the most effective and tax-efficient ways to incorporate it into their estate plans. This course will cover current charitable tactics, relevant rules, and potential challenges that attorneys must consider when structuring and implementing charitable tools. Gain practical knowledge of various charitable giving vehicles, from bequests and QCDs to complex trusts and private foundations, and tailor them to each client's unique goals. Register today!

  • Compare DAFs and private foundations, including structure and operational demands.
  • Improve your due diligence to ensure the intended charity is qualified.
  • Explore tax implications and compliance requirements of corporations' charitable activity.

Abbreviated Agenda

  1. Charitable Gifts: Timing, Valuation, Documentation, and Tax Deductions
  2. Qualified Charitable Distributions (QCDs) From IRAs: Limitations and Tax Benefits
  3. Charitable Trusts in the TCJA Sunset Year
  4. Donor-Advised Funds (DAFs) and Private Foundations
  5. Legal Ethics in Charitable Practice
  6. Due Diligence: Ensuring the Intended Charity Is a Qualified Organization and Tax Traps to Beware
  7. Current Philanthropic Market, Tax, and Regulatory Climate

Related Topics

Product ID 100585

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. Charitable Gifts: Timing, Valuation, Documentation, and Tax Deductions

  2. Qualified Charitable Distributions (QCDs) From IRAs: Limitations and Tax Benefits

  3. Charitable Trusts in the TCJA Sunset Year

    1. Charitable Lead Trusts (CLTs) vs. Charitable Remainder Trusts (CRTs)
    2. Drafting Trusts for Clients With Changing or Competing Priorities
    3. Sample Trust Language and Case Studies

  4. Donor-Advised Funds (DAFs) and Private Foundations

    1. Pros and Cons of Both
    2. Structuring and Operating Family Foundations (Including Forms 1023 and 990)
    3. Tax Traps and Evolving Compliance Hurdles
    4. Distribution Requirements

  5. Legal Ethics in Charitable Practice

    1. Attorneys Serving as Board Directors
    2. Conflicts of Interest
    3. Legal Ethics of Referrals
    4. Client Trust Accounts Best Practices

  6. Due Diligence: Ensuring the Intended Charity Is a Qualified Organization and Tax Traps to Beware

  7. Current Philanthropic Market, Tax, and Regulatory Climate

Who Should Attend

This charitable planning course is designed for attorneys. Accountants, tax professionals, fiduciaries, board directors, wealth planners, and paralegals will also benefit.

Speakers

Laura A Kelly
Laura A.
Kelly
Donnelly Minter & Kelly, LLC
Samuel R Knell
Samuel R.
Knell
Bass, Berry & Sims PLC
Jaime B Herrera
Jaime B.
Herrera
Connell Foley LLP
Nancy Evans Tudor
Nancy
Evans Tudor
Tudor Wilson & Associates, CPAs, LLC
Alan L Cates
Alan L.
Cates
Husch Blackwell LLP
Jason F Hicks
Jason F.
Hicks
Guilford County Attorney's Office
Speaker bio
Laura A Kelly

Laura A. Kelly

Donnelly Minter & Kelly, LLC
Laura Kelly

is an attorney at Donnelly Minter & Kelly, LLC. She concentrates her practice in trust and estate planning and administration, and business succession planning for principals and shareholders of closely held businesses. Such practice also includes addressing clients private philanthropic goals, including structuring charitable trust and private foundations and providing counsel to clients on all aspects of nonprofit corporate governance. Ms. Kelly's representative clients include individuals with net worth exceeding $100 million. She earned her B.A. degree from Franklin & Marshall College and her J.D. degree from The George Washington University. Ms. Kelly is admitted to practice in New Jersey and New York. 

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Speaker bio
Samuel R Knell

Samuel R. Knell

Bass, Berry & Sims PLC
Samuel Knell

is an attorney at Bass, Berry & Sims PLC. He focuses his practice on estate planning and the administration of trusts and estates. Mr. Knell regularly works with high-net-worth individuals, families, businesses, trust companies, family offices, and fiduciaries on the implementation of generational wealth transfer and business succession plans through the use of sophisticated tax-advantaged strategies. In addition, he assists clients with various charitable planning techniques. Prior to joining Bass, Berry & Sims, Mr. Knell earned an LL.M. in taxation from the University of Florida Levin College of Law as well as an accounting and law degree from the University of Tennessee. During his time in law school, Mr. Knell was a student attorney at the Wills Clinic where he served low-income individuals and families in preparing and executing their estate planning documents, including wills and powers of attorney. He is a member of the American Bar Association, Tennessee Bar Association, and Estate Planning Counsel of Middle Tennessee. Mr. Knell is admitted to practice law in Tennessee, Kentucky, Florida, and Wyoming.

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Speaker bio
Jaime B Herrera

Jaime B. Herrera

Connell Foley LLP
Jaime Herrera

is an attorney in Connell Foley LLP's taxation and estate planning group, where she counsels high-net-worth clients on tax-minimizing strategies. She has experience advising high-net-worth individuals and families on all aspects of estate planning, charitable giving, and business succession matters to achieve their personal, philanthropic, and business objectives in the most tax-efficient manner. At the beginning of her legal career, Ms. Herrera served as a law clerk to the Hon. Mitchel E. Ostrer in the Superior Court of New Jersey's Appellate Division. She earned her J.D. degree, cum laude (Leonard Garth Advocacy Award, Nathan N. Schildkraut Award for Excellence in Appellate Advocacy, 2013) from Rutgers School of Law and her LL.M. (taxation, Certificate in Estate Planning) from Villanova University, Charles Widger School of Law. Ms. Herrera is admitted to practice in New Jersey.

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Speaker bio
Nancy Evans Tudor

Nancy Evans Tudor

Tudor Wilson & Associates, CPAs, LLC
Nancy Evans Tudor

is a managing member with Tudor Wilson & Associates, CPAs, LLC, where she focuses her practice in taxation and accounting. She is a certified public accountant in Montana and Hawaii. Ms. Tudor's areas of tax expertise include S corporations, partnerships, fiduciary, foreign and individual income tax, and estate and gift taxation. She is a member of the American Institute of Certified Public Accountants, American Society of Women Accountants, Association of Fraud Examiners, Hawaii Society of Certified Public Accountants, and the Hawaii Estate Planning Council. Ms. Tudor earned her B.A. degree from the University of North Carolina at Chapel Hill.

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Speaker bio
Alan L Cates

Alan L. Cates

Husch Blackwell LLP
Alan Cates

is of counsel in the Chattanooga office of Husch Blackwell LLP. He focuses his practice on investment management and private wealth matters. Mr. Cates has decades of comprehensive legal experience. He has guided individuals and their businesses in estate planning and business succession planning. Mr. Cates has represented individual and institutional executors and trustees in virtually all sorts of litigation matters, both as defense counsel and initiating action. He has also represented taxpayers in administrative proceedings and in courtrooms and provided critical services to tax-exempt organizations. Mr. Cates earned his B.S. and J.D. degrees from the University of Tennessee. He is a member of the American College of Trust and Estate Counsel, Chattanooga Bar Association, Chattanooga Tax Practitioners and Tennessee Bar Association.

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Speaker bio
Jason F Hicks

Jason F. Hicks

Guilford County Attorney's Office
Jason Hicks

is an assistant county attorney with Guilford County, North Carolina. He is licensed in both Tennessee and North Carolina. Over the course of his career, Mr. Hicks has practiced family/divorce law, probate and litigation, as well as elder law, juvenile law, and local government law. He is a member of the District 24 (North Carolina); Putnam County (Tennessee); and Tennessee, North Carolina, and American bar associations. Mr. Hicks is currently the president of the North Carolina DSS Attorney's Association. He is past president of the Putnam County Bar Association and Upper Cumberland Trial Lawyers Association. Mr. Hicks is also the past vice president of the Tennessee Bar Association-Young Lawyers Division. He is a frequent speaker at legal education seminars, having presented over forty CLE presentations. Mr. Hicks is a barrister member of the Guilford Chapter, American Inn of Courts. He earned his B.A. degree from The University of Tennessee, Knoxville and his J.D. degree from Faulkner University, Thomas Goode Jones School of Law.

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