Navigating OBBBA%26apos;s Charitable and Education Tax Provisions
Description
The One Big Beautiful Bill Act (OBBBA) made sweeping changes to the tax treatment of charitable giving, education savings, and family planning opportunities. This course provides a practical, practitioner-focused review of the new rules affecting individuals and families, with an emphasis on planning opportunities and compliance issues for 2026 and later tax years.
Objective
Identify the charitable contribution provisions enacted by OBBBA and explain how they differ from prior law Apply the new charitable deduction rules to both itemizing and non-itemizing taxpayers, including the applicable limitations, thresholds, and planning opportunities Evaluate planning strategies involving charitable contributions, qualified charitable distributions, donor-advised funds, and timing of charitable gifts under OBBBA Explain the expanded qualified uses of Section 529 education savings plans
Attendee Information
Karen Davis, EA, MBA, Ph.D., Michael Tucker, Ph.D., LL.M., J.D., CPA
Required Knowledge
None
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.