Navigating Complexities in Charitable Giving

Author: Krista L. Vaartnou
Current to: May 2025

Deepen your expertise in charitable gift planning with our newest Practice Point, now available through CLEBC’s Courses on Demand subscription.

“Navigating Complexities in Charitable Giving” was prepared by Krista L. Vaartnou of Farris LLP for CLEBC’s Tax Intricacies for the Estate and Trust Practitioner course and offers clear guidance on some of the most challenging aspects of charitable gift planning.

This paper walks you through key charitable giving strategies, from setting up and running private foundations to making donations through donor-advised funds. It also breaks down the tax rules for gifts of unique assets—like ecologically sensitive land, culturally significant property, publicly traded securities, and even cryptocurrencies—so you can confidently guide your clients through complex giving decisions.

Access this Practice Point and strengthen your ability to help clients achieve their philanthropic goals with confidence and compliance.

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View PDF of the paper