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  • videocam On-Demand
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Qualified Charitable Distributions: Tax Savings Opportunities After OBBBA

$197.00

This course is $0 with these passes:

CPE
ALL
  • videocam On-Demand
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes
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Description

QCDs allow taxpayers age 70 ½ and older to make donations directly from retirement accounts to qualified charitable organizations. The One Big Beautiful Bill Act (OBBBA) added a haircut to charitable deductions. Beginning in 2026, contributions are reduced by .5% of a taxpayer's adjusted gross income. This, along with the increasing standard deduction and the 60% adjusted gross income limit for donations, escalates the tax benefits of QCDs.

To garner the benefits of QCDs, the taxpayer and charity must be qualified, the contribution must be within the applicable limits, and the transaction must be executed in accordance with the provisions of IRC Section 408(d)(8).

Although taxpayers have been able to utilize QCDs since 2006, many retirement planning, estate planning, and tax-saving opportunities have been underutilized by both taxpayers and practitioners.

Listen as Lawrence K.Y. Pon, CPA/PFS, CFP, EA, USTCP, AEP of Pon & Associates, explains how QCDs are most frequently used and provides recommendations for other unique uses of this tax planning vehicle.

Presented By

Larry Pon
CPA/PFS, CFP, EA, USTCP, AEP
Pon & Associates, CPA

Mr. Pon has been in practice since 1986 providing comprehensive accounting, tax, payroll, and business advisory services. He specializes in tax preparation, tax representation, tax planning, business planning, financial planning, and estate planning. Services include IRS and state audit representation, business startup services, and charitable planning. Mr. Pon is a frequent author and lecturer to financial and legal professionals and the public on tax and financial planning topics.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Tuesday, November 4, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Qualified charitable distributions (QCDs): introduction

II. Qualifying taxpayers

III. Qualifying charities

IV. Charities that do not qualify

V. Tax-saving opportunities

VI. Special considerations

A. Charitable gift annuities

B. Inherited IRAs

C. Pre-Roth conversions

D. Other considerations

VII. Required minimum distributions

VIII. Estate planning

The panelist will cover these and other key issues:

  • Underutilized tax planning strategies with QCDs
  • Identifying taxpayers who can benefit from QCDs
  • How the OBBBA enhances the tax savings of QCDs
  • Satisfying QCD requirements under IRC Section 408(d)(8)

Learning Objectives

After completing this course, you will be able to:

  • Identify qualified charitable organizations for QCDs
  • Determine how OBBBA enhances the benefits of QCDs
  • Decide which taxpayers are candidates for QCDs
  • Ascertain overlooked tax planning strategies with QCDs
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .