Elements and Timing of a Charitable Gift

Published: Dec. 13, 2010, 7:52 p.m.

b'What constitutes a charitable gift for tax purposes? When is it made and when can you deduct it? This lecture examine the details of the elements and timing of a charitable gift according to tax law. This lecture is taken from the graduate course PFP 5325 "Charitable Financial Planning" at Texas Tech University. For the accompanying PowerPoint slides and more details about the Graduate Certificate in Charitable Financial Planning at Texas Tech University, visit EncourageGenerosity.com'