
Estate & Gift Tax and Charitable Contributions Under the OBBBA
ACTEC Trust & Estate Talk
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Changes to Charitable Contributions and New Excise Tax on Endowments
This chapter explores the upcoming changes to the charitable income tax deduction for itemizers and non-itemizers due to new legislation, with a focus on strategies for maximizing contributions. It also addresses the new excise tax on university endowments and its implications for higher education institutions.
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