Legal Webinar: Is this Gift Charitable - and Deductible?

Is this Gift Charitable - and Deductible?

Wednesday, July 8 | 1:30 PM – 3:00 PM | Webinar

Presented by: Melissa Sines, Interim Standards for Excellence Director, PANO and Don Kramer, Esq., Montgomery McCracken

Offered in Partnership with: Nonprofit Issues

*CPE & CLE credits are available for this program for accountants and lawyers; to receive credit you must register through Nonprofit Issues.

REGISTRATION DEADLINE: Tuesday, July 7, 11:59 PM

We all know what a charitable gift is — or at least we think we do. But the rules on giving and deducting are actually pretty complicated. This webinar will provide a comprehensive review of the many rules and special situations that affect charitable giving and the deductibility of donor gifts. It will particularly emphasize the changes in the law as a result of the One Big Beautiful Bill Act passed in July 2025.

What is a “gift”? What is a “charitable” gift? To whom may a charitable gift be deductible? How much is deductible? What may the donor receive in return? How does the recipient have to use the gift? When is a charitable gift actually completed? How is it valued? What type of substantiation has to be obtained? What type of paperwork has to be filed, and by whom? What are the limits on deductibility? How do these rules apply to special situations?

We will consider:

• charity auctions

• gifts of services

• artwork

• intellectual property

• inventory

• conservation easements

• cars, boats and airplanes

• taxidermy items

• property subject to debt

• clothing and household items

• sponsorships

• gifts for the use of charities

• and many other issues

As a representative of a charity, or as a donor yourself, you will want to join us for this important overview.

Don Kramer, Esq., Editor of Nonprofit Issues® will present. Melissa Sines, Interim Standards for Excellence Director for the Pennsylvania Association of Nonprofit Organizations (PANO), will serve as moderator.

Participants will receive a package of materials.

*CPE & CLE credits are available for this program for accountants and lawyers; to receive credit you must register through Nonprofit Issues.

Single Login Cost:
$45 per person for PANO Members | $100 per person for Not-Yet Members

Terms of Participation
Your purchase entitles you to a single login. Please do not share the login information with others, as it may interfere with your ability to join. If multiple individuals from your organization would like to view the webinar, please purchase separate tickets for each person or consider a group screening ticket (below).

Group Screening Cost (4-10 individuals):
$150 per group for PANO Members | $333 per group for Not-Yet Members

Terms of Participation
If you have 4-10 individuals interested in attending, please have one person register selecting one group ticket. You can then enter the names and email addresses of up to 10 individuals to add to your group ticket.

This option makes the most sense when you have 4-10 individuals interested in viewing the webinar. For fewer than 4 attendees, a single login ticket for each person is the most cost-effective option. For more than 10 attendees, please email Christina at christina@pano.org to discuss options.

MATERIALS
Materials (PowerPoint and other handouts) will be emailed to attendees either the day before or day of the webinar.

LOGIN INSTRUCTIONS
PANO uses Zoom as our webinar platform; you can familiarize yourself with Zoom and/or join a test meeting prior to this webinar. Login instructions will be included in your registration confirmation email.

RECORDING
This webinar will be recorded. All registrants will receive a copy of the recording within a few days of the live session. Additionally, it will be available for purchase in PANO's online store within a week of the live session.

REGISTRATION DEADLINE: Tuesday, July 7, 11:59 PM

About the Facilitators

Donald W. Kramer serves as chair of Montgomery McCracken’s Nonprofit practice group.

Don has more than 45 years of experience dealing with the concerns of nonprofit organizations, not only as a lawyer, but also as a teacher, writer, publisher, and board member. He has worked with nonprofits of all types and sizes, helping structure startup situations and restructure multiorganizational health and educational systems. He counsels on a wide range of nonprofit corporate structure and governance, private and community foundations, continuing care retirement communities, exempt organization taxation, low-income housing tax credit transactions, real estate, charitable giving, and other nonprofit issues.

Don has provided legal services to The Philadelphia Foundation for more than 40 years.

Don serves as the editor and publisher of Don Kramer’s Nonprofit Issues®, a national newsletter of “Nonprofit Law You Need to Know,” which he founded in 1989.

Prior to joining Montgomery McCracken in 1972, Don served as deputy development coordinator and assistant to the mayor of Philadelphia.

Melissa Sines is a dynamic leader and strategist and one of the co-founders of Colmena Consulting. Melissa brings deep expertise to her work with public sector organizations, focusing on building collective vision, nurturing emergent strategy, and developing and holding meaningful spaces for building community, learning together, and supporting leadership at all levels for nonprofit and philanthropy boards of directors, executive leadership, and program and operations staff.

At her core, Melissa’s purpose is to build deep and authentic connections, share knowledge, and be the voice that questions assumptions and challenges the status quo. She is a sense-maker, connector, and network strategist that can help navigate the space between what we are and what we have the ability to become – a sector full of people, movements, and organizations that live our values through our work.

Learn more about Melissa here.