2017 Charity Bargain Sales (2014)

On Demand

Credit Hours: 1

By: Bob Jennings CPA, EA


Additional Exams **

IRS Number: 5KBKR-T-00206-14-S
Product Description:

2014 Course Version

If you sell or exchange property for less than fair market value with the intent of making a gift, the transaction is partly a sale or exchange and partly a gift. Bargain sales to charity allow donors to support a favorite cause while also gaining some liquidity in return. For example, when appreciated property is worth more than a prospective donor is willing or able to give, a bargain sale can split the asset into two pieces: a deductible contribution and a taxable sale. A bargain sale of property to a charitable organization is partly a sale or exchange and partly a charitable contribution. This course provides the rules, the examples and the calculators to take advantage of this special treatment.

Product Details
Credit Hours: 1
Price: $54.00
Shipping: Download immediately. Download Table of Contents
Availability: In Stock.

Course Objective

Upon completion of this course the student will be able to determine when a bargain sale to charity exists, how to calculate the taxable portion and the contribution portion and how to provide for client utilization of this tax planning technique.

Field of Study



5+ years tax preparation experience

Course Level


NASBA Category


Publication Date

**One exam credit is included at no charge with each product purchased. Additional exam credits can be purchased above. Exams can be taken up to 1 year from purchase date.

2017 Charity Bargain Sales (2014)

On Demand

Credit Hours: 1

by Bob Jennings CPA, EA