Charitable gifts of property

This lesson is part of the full course.

In it you will learn to:

• Measure the deduction for gifts of capital gain property, ordinary income property and tangible personal property
• Apply the percentage limits, carryovers and, from 2026, the 0.5% floor
• Compute a bargain sale and the substantiation each gift needs
• Choose which asset a client should give, sell or keep to minimize current-year tax