As we approach the end of 2014, there are several charitable deduction issues to consider, a few of which will be discussed in this article. First, as in 2013, the IRA charitable rollover tax provision for 2014 has yet to be extended at this late date. Secondly, did you know that you could "gift" the future payments you are entitled to receive from charitable remainder trusts and gift annuities? Lastly, a brief summary of the rules used to determine the date of a charitable contribution is included for your yearend planning.
Download Article: Yearend Charitable Giving Considerations
