Surgent's Navigating OBBBA's Charitable and Education Tax Provisions (2 hours)

Overview

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.

Highlights

• New charitable contribution rules, including the deduction available for non-itemizers
• New limitations affecting itemized charitable deductions
• Donor-advised funds, qualified charitable distributions (QCDs), and charitable bunching
• Expansion of Section 529 education savings plans.
• Increased annual Section 529 K-12 withdrawal limits
• Newly eligible elementary and secondary education expenses
• Expanded uses for workforce training and recognized postsecondary credential programs
• Planning opportunities for families, business owners, and professionals pursuing continuing education
• Permanent enhancements to ABLE accounts and their coordination with education planning

Designed For

Accounting and finance professionals who advise clients with regard to charitable giving and education tax changes

Objectives

• 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

Notice

“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!