PFP 5326: Advanced Charitable Planning



This course reviews sophisticated charitable planning techniques with a special emphasis on creative uses of private foundations, donor advised funds, charitable remainder trusts, and advanced charitable estate planning techniques.  Emphasis will be on simultaneous use of multiple planning techniques in a large transaction context to maximize tax benefits, donor control, and nonprofit benefit.  Financial analysis of nonprofit organization strength and effectiveness will also be covered.  Previously or simultaneously taking PFP 5325 Introduction to Charitable Planning and PFP 5398 Estate Planning is recommended but is not a prerequisite.




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Course Outline 


Introduction to complex charitable planning

           Motivations for sophisticated planning

           Review of charitable planning and tax concepts


Management of Private Foundations



           Limitations on restricted gifts


           Family values and family foundation structures


Management of Charitable Remainder Trusts & Charitable Leads Trusts

           Creation & Operation



           Charitable Deductions




Complex Applications: Charitable Leads Trusts

           CLT/Family Limited Partnerships Combinations

           CLT/Charitable Remainder Trusts Combinations

           CLAT/CLUT Combinations

           CLTs, Dynasty Trusts, and Generation Skipping Transfer Tax


Complex Applications: Charitable Remainder Trusts

           CRT/Irrevocable Life Insurance Trust Combinations

           CRT/Qualified Terminable Interest Property Combinations

           Education CRTs


Charitable planning and retirement

           Planning with retirement plan assets         




           “Spigot” Trusts


Charitable planning with closely held business interests


International Giving


State Fundraising Regulation


Philanthropic Impact

           Assessing nonprofit organizations

           Nonprofit governance


Planned giving cultivation and solicitation

Text Box: Division of Personal Financial Planning, Texas Tech University, COHS, Box 41210, Lubbock, TX 79409-1210, Tel: (806) 742-5050, Fax: (806) 742-5033
Text Box: The Graduate Certificate 
 in Charitable Financial Planning
 at Texas Tech University
Text Box: Graduate Certificate 
in Charitable 
Financial Planning
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