Charitable Planning Techniques - CLE, Continuing Legal Education - ALI
Charitable Planning Techniques
  • Cosponsored by the ABA Section of Taxation
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Shipped to you: Printed Coursebook | MP3 CD-ROM | DVD Video

Available Online: Online CLE | MP3 Audio Files | Coursebook

Why You Should Attend


Whether you advise donors with philanthropic goals or advise charities and their planned giving programs—or if you are just thinking of joining this growing field—this is the course for you!


This is not your typical CLE: the course has been totally revamped with a new format and will closely follow one of the most revered texts in the field, Tax Aspects of Charitable Giving (3rd Edition) (The Harvard Manual), co-authored by planning chair Martin Hall, which will be made available for free to all registrants. Also to be offered at no cost to registrants will be planning chair Larry Katzenstein’s Tiger Tables Software which will allow you to do all of the planned giving calculations you’ll ever need.


The distinguished, national faculty of experts provides a comprehensive review of lifetime and testamentary charitable giving techniques, including a full discussion of new developments. The faculty addresses the technical, mechanical, and legal sides of the issues, with practical applications and “tips from the trenches.”


This year’s program will have two tracks on the first day: a basic refresher in the basic aspects of charitable giving techniques and a more advanced track. The basic and advanced dual tracks allow registrants to customize the course for their skill levels.   The registrant can attend parts of the introductory track or the advanced track as they choose. The second day will bring all registrants together for  sessions in which more advanced areas will be explored. Registrants will enjoy this rich environment for learning and networking, all while earning 11-13 CLE credits, including ethics.


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What You Will Learn

The introductory track will tell you everything you need to know to gain a foundational understanding of this complex area. Topics include:

basic tax rules for charitable gifts

appraisal and substantiation rules

charitable remainder and lead trusts

use of retirement plans in charitable giving

The alternative track is for those looking for more advanced analysis:

private foundations, donor advised funds, supporting operating foundations in depth

planning for gifts of exotic assets

special problems and issues in pledges, reverse mortgages, mortgaged property, and management of grandfathered net investment income in charitable remainder trusts

David E. Ratcliffe, Managing Director of Philanthropic Solutions at U.S Trust, Bank of America Corporation, will deliver a luncheon presentation on Thursday for the entire group, in which he will analyze the ‘philanthropic conversation’ -- advisor approaches and client expectations.

For Friday’s session, all registrants come together to focus on more challenging issues at an advanced level (including ethics challenges in planned giving), thereby allowing the faculty and registrants to delve more deeply into important topics, such as reviewing various forms for charitable gifts and learning how to use software products for modeling and gift presentations.

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Who Should Attend

Estate planners who advise donors with philanthropic goals and Planned Giving/Development officiers who advise charities and their planned giving programs will benefit from attending this course.


Special Offer: Full-time employees of nonprofit organizations receive a 30% discount off the tuition price.

I am a full-time employee at a nonprofit organziation:
On-Location in Boston: $839  ADD TO CART
Video Webcast: $629   ADD TO CART


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Planning Chairs

Edward J. Beckwith, Baker and Hostetler LLP, Washington, D.C.

Martin Hall, Ropes & Gray, Boston

Lawrence P. Katzenstein, Thompson Coburn LLP, St. Louis



Jerry J. McCoy, Law Office of Jerry J. McCoy, Washington, D.C.

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Turney P. Berry, Wyatt Tarrant & Combs LLP, Louisville, Kentucky

Christopher R. Hoyt, Professor of Law, University of Missouri-Kansas City School of Law, Kansas City

Jeff Lydenberg, Vice President, Consulting, PG Calc, Cambridge, Massachusetts

David E. Ratcliffe, Managing Director, National Philanthropic Solutions, U.S. Trust, Bank of America Corporation, New York

Suzanne L. Shier, Director of Wealth Planning and Tax Strategy for Personal Financial Services, Northern Trust, Chicago

Conrad Teitell, Cummings & Lockwood LLC, Stamford, Connecticut

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Program Schedule

Thursday, June 12, 2014

7:30 a.m. Registration and Continental Breakfast


8:30 a.m. Philanthropy: The Demographics and Econometrics – Mr. Beckwith

8:45 a.m. Taxes, Taxes, and More Taxes: Understanding the Income, Gift, and Estate Tax Rules – Mr. Beckwith

9:45 a.m. Getting What You “Paid” For: Appraisal and Substantiation – Mr. Beckwith

10:15 a.m. Networking and Refreshment Break

10:30 a.m. Not Everything Goes to a Charitable Trust: Charitable Gift Annuities, Gifts of Remainders in a Personal Residence, Conservation Easements, etc. - Mr. Katzenstein

11:15 a.m. Making the Most of Charitable Remainder Trusts - Mr. Katzenstein

12:15 p.m. Luncheon and Address: “What We Know About a Meaningful Philanthropic Discussion” - Mr. Ratcliffe

1:45 p.m. Win-Win Charitable Planning with Charitable Lead Trusts – Mr. Hall

2:45 p.m. You Don’t Have to Die to be Charitable But….: The Use of Life Insurance in Charitable Giving – Mr. Hall

 3:30 p.m. Networking and Refreshment Break

3:45 p.m. Tax Favored Assets: The Use of Retirement Plans in Charitable Giving – Professor Hoyt

 4:45 p.m. Questions and Answers

 5:00 p.m. Adjournment for the Day; Reception for Registrants and Faculty



Video Webcast Segment A - $329

8:30 a.m. Did I Miss That? An Essential Review of Key Current Charitable Developments – Mr. Teitell

 9:30 a.m. Being of Sound Mind and Body: The Successful Administration of Estates with Charitable Beneficiaries – Mr. Katzenstein

10:15 a.m. Networking and Refreshment Break

10:30 a.m. Charitable Planning for Exotic Assets: S-Corps, Tangible Personal Property, and Intellectual Property – Mr. Hall and Professor Hoyt

11:15 a.m. Exploring Special Problems and Issues in Depth: Problems with Pledges, Reverse Mortgages, Mortgaged Property, Management of Grandfathered Net Investment Income in CRTs, and Low Interest Rate Charitable Planning, etc. – Mr. Hall

 12:15 p.m. Luncheon and Address: “What We Know About a Meaningful Philanthropic Discussion” - Mr. Ratcliffe*


Video Webcast Segment B - $329

1:45 p.m. Maximizing the Benefits of Charitable Lead Trusts: Advanced Planning and Modeling – Mr. Beckwith

 2:45 p.m. Impact and Socially Responsible Investing – Ms. Shier

 3:30 p.m. Networking and Refreshment Break

 3:45 p.m. "We Are Here from Washington and We are Here to Help!" A Critcal Review of Guidance Provided by the IRS as Forms – Panel

 4:45 p.m. Questions and Answers

 5:00 p.m. Adjournment for the Day; Reception for Registrants and Faculty


Friday, June 13, 2014

7:30 a.m. Continental Breakfast

Video Webcast Segment C - $329

8:00 a.m. Donor-Centric Philanthropy: Mixing and Matching Private Foundations, Donor Advised Funds, and Supporting Foundations – Mr. Berry

9:00 a.m. Doing It Right; Getting It Right: Ethical Issues in Planned Giving – Mr. Beckwith and panel

10:00 a.m. Networking and Refreshment Break

10:15 a.m. Don't Forget your Property Law: Uniform Prudent Management of Institutional Funds Act, Legal and Accounting Requirements, and other State Law Topics - Mr. Berry

11:15 a.m. Illustrating the Bottom Line and Everything In Between: Using Software to Model Specific Planning Options - Mr. Lydenberg and Panel

1:00 p.m. Adjournment

*Luncheon address not webcast


Suggested Prerequisite: (For Basic Level Course) Limited experience in practice in subject matter. (For Advanced Level Course) Experience in practice in subject matter.

Educational Objective: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner.

Level of Instruction: Basic or Advanced

Click Here for MCLE Credit Information

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Here's what registrants have said about this course:

"This was my first online course, and, if they are all this good, I'll do more!"

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