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Tax Treatment of Appreciated Property Donation

OnDemand Webinar (89 minutes)

Gain a better understanding of how to handle the taxation of appreciated property gifted to a nonprofit.The donation of appreciated property can significantly benefit donors and charities, but involves an entanglement of tax rules on donations. With the 2017 Tax Cut and Jobs Act limiting other deductions, charitable deductions gain greater importance as a tax reduction tool. This topic will cover charitable tax reduction planning strategies and working with the deduction limitations. Special concerns covered will include charitable remainder trusts, bargain sales, and the 170(m) exception to self-created intellectual property


Cameron L. Hess, Esq., CPA, MBT, Wagner Kirkman Blaine Klomparens & Youmans LLP



• General Incentives for Donating Appreciated Property

• Use of Charitable Remainder Trusts

General Limits Affecting Appreciated Property

• 50% (60%) Charities

• 30% Charities

• Capital Gain Properties General Limit

- 30% Limit

- 20% Limit

• Impact of 2017 Tax Cut and Jobs Act

- Change in Limit

- Change in Standard Deduction

• Additional Appreciated Property Limits

- Ordinary Income Reduction

- Special Capital Gain Limits

- Partial Limit - Inventory/Depreciable Property

• Section 1256 - Mark to Market Rule

- Zero Coupon Bonds

- Options/Commodities Futures

• Corporate Limitation

• 5-Year Carry-Over Rule

Pass-Through Entities - Appreciated Property

• S Corporations

- Basis Adjustment (1367(a)(2))

- Timing of Deduction

• Partnerships (Rev. Rul. 96-11)

Substantiation Basics

• Estate/Gift Tax Returns

• Income Tax Returns

- Dollar Thresholds

Qualified Appraisal Requirements

• Overview

• Notice 2006-96

• Appraiser's Perspective

• Substantial Compliance Requirement

- Elements of Substantial Compliance

- Mohamed v. Commissioner

Examples and Issues

• Stock

• Real Estate

- Bargain Sale Rule

- Fractional Interests

• Artwork, Jewelry and Collections

• Intellectual Property

- Copyrights

- Patents

Applicable Penalties

Penalty Avoidance/Defenses