Charitable Contributions - 2 Hours CPE Business Management and Organization This nano-learning course explains the

This nano-learning course explains the 1% transfer excise tax imposed on certain outbound remittance transfers under the One Big Beautiful Bill Act (OBBBA)

strict identification deadlines

or documentation can eliminate the exclusion and create costly tax consequences

Tax pros who want clarity on retirement distribution rules and rollover options

Publication Date: 4/20/2026 Instructional Delivery Method: Self-Study  Level:  Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required Author: Lee Reams

Charitable Contributions - 2 Hours CPE Business Management and Organization This nano-learning course explains theLearning Objective: After completing this course, the student will be able to distinguish between contributions that are and are not deductible including the use of taxpayer assets, timeshares, volunteering, out of pocket volunteer expenses, cash and non cash contributions, AGI limitations, special rules for capital gain property, foreign charities, personal benefits forfeited, car washes, pancake breakfasts, quid pro quo contributions, entertaining