CPE Catalog & Events
Webcast: Tax Tuesday With Ed Zollars - Charitable Contribution Issures: Keeping Inside the Lines
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Webcast
2.0 Credits
The Tiered Documentation Framework: Mastering the mandatory substantiation and attachment rules for noncash contributions across the $250, $500, $5,000, and $500,000 thresholds. Qualified Appraisals and Appraisers: Understanding the strict requirements under Treas. Reg. § 1.170A-17, including the 11 mandatory appraisal elements and the individual credentialing paths required to prevent deduction disallowance. Forensic Case Studies and the Strict Compliance Divide: Analyzing WT Art Partnership LP v. Commissioner and other recent rulings to understand why courts are moving away from the "substantial compliance" doctrine for procedural foot-faults. Conservation Easements: Navigating the statutory reckoning of conservation easements, including the SECURE 2.0 Act's 2.5x-basis disallowance rule, proceeds-regulation circuit splits, and new syndicated-easement regulations. IRS Penalty Architecture and Reasonable Cause: Evaluating the triggers for 20% substantial and 40% gross valuation misstatement penalties, and understanding why the "reasonable cause" defense is legally unavailable for gross overvaluations of charitable property.
Arizona Tax Workshop Webcast Series 2026-27
Multiple Events Between -
Up to 24.0 Credits
Tax Tuesday With Ed Zollars Webcast Series 2026-27
Multiple Events Between -
Up to 20.0 Credits