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A Video Collective Featuring Dr. Russell James

In our ongoing effort to further educate our members, we have collaborated with Dr. Russell James to feature his excellent series of Planned Giving YouTube videos here on our website. We will also be rolling the videos out through emails on a biweekly basis.

Intro. to Taxes 3: Capital Gains, Estate, Gift and Generation Skipping Taxes 



A lecture introducing basic tax concepts of the U.S. federal tax system by Professor Russell James at Texas Tech University. Part three of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning"

Intro to Taxes 2: Tax Deductions



A lecture introducing basic tax concepts of the U.S. federal tax system by Professor Russell James at Texas Tech University. Part two of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Intro to Taxes 1: Tax Brackets 



A lecture introducing basic tax concepts of the U.S. federal tax system by Professor Russell James at Texas Tech University. Part one of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Elements & Timing of a Charitable Gift 1: The Basics



A lecture introducing the elements necessary for a deductible charitable gift in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part one of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Documenting Charitable Contributions 3: Property Gifts



A lecture introducing the documentation requirements for a deductible charitable gift in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part three of a three-part lecture on documentation requirements corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 4(c) in the complete planned giving series.

Documenting Charitable Contributions 2: Cash Gifts 



A lecture introducing the documentation requirements for a deductible charitable gift in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part two of a three-part lecture on documentation requirements corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 4(b) in the complete planned giving series.

Documenting Charitable Contributions 1: Introduction



A lecture introducing the documentation requirements for a deductible charitable gift in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part one of a three-part lecture on documentation requirements corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 4(a) in the complete planned giving series.

Valuing Charitable Gifts of Property 4: Penalties



A lecture introducing the methods for valuing deductible charitable gifts of property in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part four of a four-part lecture on valuation rules corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 5(d) in the complete planned giving series.

Valuing Charitable Gifts of Property 3: Special Assets



A lecture introducing the methods for valuing deductible charitable gifts of property in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part three of a four-part lecture on valuation rules corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 5(c) in the complete planned giving series.

Valuing Charitable Gifts of Property 2: Examples 



A lecture introducing the methods for valuing deductible charitable gifts of property in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part two of a four-part lecture on valuation rules corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 5(b) in the complete planned giving series.

Valuing Charitable Gifts of Property 1: The Rules



A lecture introducing the methods for valuing deductible charitable gifts of property in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part one of a four-part lecture on valuation rules corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 5(a) in the complete planned giving series.

Bargain Sale Gifts 3: Special Tax Benefits


A lecture introducing the concept of a bargain sale gift, i.e., the donor makes a gift and, in exchange, receives something valuable from the charity. Part three of a three-part lecture on valuation rules corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 7(c) in the complete planned giving series.

Bargain Sale Gifts 2: Capital Gain Property



A lecture introducing the concept of a bargain sale gift, i.e., the donor makes a gift and, in exchange, receives something valuable from the charity. Part two of a three-part lecture on valuation rules corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 7(b) in the complete planned giving series.

Bargain Sale Gifts 1: Introduction 



A lecture introducing the concept of a bargain sale gift, i.e., the donor makes a gift and, in exchange, receives something valuable from the charity. Part one of a three-part lecture on valuation rules corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 7(a) in the complete planned giving series.

Private Foundations 3: Tax Rules



In 2020 the rules changed so that private foundations now pay a flat 1.39% tax on net investment income and capital gains. This is a lecture describing private foundations by Professor Russell James at Texas Tech University. Part three of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Private Foundations 2: PFs vs. Public Charities


A lecture describing private foundations in the U.S. by Professor Russell James at Texas Tech University. Part one of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(b) in the complete planned giving video training series.

Private Foundations 1: What are PFs and DAFs?



A lecture describing private foundations in the U.S. by Professor Russell James at Texas Tech University. Part one of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(a) in the complete planned giving video training series.

Charitable Lead Trusts 4: Income Tax Planning


A lecture describing charitable lead trusts by Professor Russell James at Texas Tech University. Part four of a four-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning.” This is lecture 13(d) in the complete planned giving video training series.

Charitable Lead Trusts 3: Special Trust Types 


A lecture describing charitable lead trusts by Professor Russell James at Texas Tech University. Part three of a four-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning.” This is lecture 13(c) in the complete planned giving series.

Charitable Lead Trusts 2: Estate Tax Calculations


A lecture describing charitable lead trusts by Professor Russell James at Texas Tech University. Part two of a four-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning.” This is lecture 13(b) in the complete planned giving video training series.

Charitable Lead Trusts 1: Introduction

A lecture describing charitable lead trusts by Professor Russell James at Texas Tech University. Part one of a four-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning.” This is lecture 13(a) in the complete planned giving video training series.

Charitable Remainder Trusts 6: Solutions & Problems


A lecture describing charitable remainder trusts by Professor Russell James at Texas Tech University. Part six of a six-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Charitable Remainder Trusts 5: Special Trust Types



A lecture describing charitable remainder trusts by Professor Russell James at Texas Tech University. Part five of a six-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(e) in the complete planned giving video training series.

Charitable Remainder Trusts 4: Taxing Distributions


A lecture describing charitable remainder trusts by Professor Russell James at Texas Tech University.  Part four of a six-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(d) in the complete planned giving video training series.

Charitable Remainder Trusts 3: Calculating Deductions



A lecture describing charitable remainder trusts by Professor Russell James at Texas Tech University. Part three of a six-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(c) in the complete planned giving video training series.

Charitable Remainder Trusts 2: Tax Benefits


A lecture describing charitable remainder trusts by Professor Russell James at Texas Tech University. Part two of a six-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(b) in the complete planned giving video training series.

Charitable Remainder Trusts 1: Introduction


A lecture describing charitable remainder trusts in the U.S. federal tax system by Professor Russell James at Texas Tech University.  Part one of a six-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning". This is lecture 12(a) in the complete planned giving video training series.

Donating Retirement Assets 3: Roth Conversions & Charity



A lecture describing charitable planning with retirement assets by Professor Russell James at Texas Tech University. Part three of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Donating Retirement Assets 2: Giving at Death

A lecture describing charitable planning with retirement assets by Professor Russell James at Texas Tech University. Part two of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Donating Retirement Assets 1 - Giving During Life


A lecture describing charitable planning with retirement assets by Professor Russell James at Texas Tech University. Part one of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Income Limits on Charitable Deductions 5: Complex Combinations

A lecture introducing the income limitations for using charitable deductions in the U.S. federal tax system, including the 2018 tax law changes, by Professor Russell James at Texas Tech University. Part five of a five-part lecture on income limitations corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Income Limits on Charitable Deductions 4: Carryover Deductions 



A lecture introducing the income limitations for using charitable deductions in the U.S. federal tax system, including the 2018 tax law changes, by Professor Russell James at Texas Tech University. Part four of a five-part lecture on income limitations corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." 

Income Limits on Charitable Deductions 3: Gifts to Private Foundations

A lecture introducing the income limitations for using charitable deductions in the U.S. federal tax system, including the 2018 tax law changes, by Professor Russell James at Texas Tech University. Part three of a five-part lecture on income limitations corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Income Limits on Charitable Deductions 2: Gifts to Public Charities 


A lecture introducing the income limitations for using charitable deductions in the U.S. federal tax system, including the 2018 tax law changes, by Professor Russell James at Texas Tech University. Part two of a five-part lecture on income limitations corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Income Limits on Charitable Deductions 1: Introduction


A lecture introducing the income limitations for using charitable deductions in the U.S. federal tax system, including the 2018 tax law changes, by Professor Russell James at Texas Tech University. Part one of a five-part lecture on income limitations corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."

Private Foundations 6: Investments



A lecture describing private foundations by Professor Russell James at Texas Tech University. Part six of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning".

Private Foundations 5: Distributing Income

A lecture describing private foundations by Professor Russell James at Texas Tech University. Part five of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning"

Private Foundations 4: Insider Benefits 

A lecture describing private foundations by Professor Russell James at Texas Tech University. Part four of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning"

Private Foundations 3: Tax Rules



In 2020 the rules changed so that private foundations now pay a flat 1.39% tax on net investment income and capital gains.

This is a lecture describing private foundations by Professor Russell James at Texas Tech University. Part three of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning".

Private Foundations 2: PFs vs. Public Charities 


A lecture describing private foundations in the U.S. by Professor Russell James at Texas Tech University.  Part one of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(b) in the complete planned giving video training series.

Private Foundations 1: What are PFs and DAFs?


A lecture describing private foundations in the U.S. by Professor Russell James at Texas Tech University.  Part one of a seven-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 12(a) in the complete planned giving video training series.

Retained Life Estates 5: Rules after the Gift is Made


A lecture introducing the concept of charitable gifts of a remainder interest deed in a home or farmland with a retained life estate in the U.S. federal tax system by Professor Russell James at Texas Tech University.  Part one of a five-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."  This is lecture 11(e) in the complete planned giving series.

Retained Life Estates 4: Calculating the Deduction for a Home 

A lecture introducing the concept of charitable gifts of a remainder interest deed in a home or farmland with a retained life estate in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part four of a five-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 11(d) in the complete planned giving series.

Retained Life Estates 3: Advanced Planning Strategies

A lecture introducing the concept of charitable gifts of a remainder interest deed in a home or farmland with a retained life estate in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part three of a five-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 11(c) in the complete planned giving series.

Retained Life Estates 2: Calculating the Deduction for Farmland

A lecture introducing the concept of charitable gifts of a remainder interest deed in a home or farmland with a retained life estate in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part two of a five-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 11(b) in the complete planned giving series.

Retained Life Estates 1: Introduction 


A lecture introducing the concept of charitable gifts of a remainder interest deed in a home or farmland with a retained life estate in the U.S. federal tax system by Professor Russell James at Texas Tech University.  Part one of a five-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."  This is lecture 11(a) in the complete planned giving series.

Partial Interest Gifts 3: Owning Only a Partial Interest

A lecture introducing the concept of charitable gifts of partial interests in property in the U.S. federal tax system by Professor Russell James at Texas Tech University.  Part three of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."  This is lecture 10(c) in the complete planned giving series.

Partial Interest Gifts 2: The "Undivided Share"

A lecture introducing the concept of charitable gifts of partial interests in property in the U.S. federal tax system by Professor Russell James at Texas Tech University. Part two of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 10(b) in the complete planned giving series.

Partial Interest Gifts 1: Rule Against Partial Interest Gifts 

A lecture introducing the concept of charitable gifts of partial interests in property in the U.S. federal tax system by Professor Russell James at Texas Tech University.  Part one of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning."  This is lecture 10(a) in the complete planned giving series.

Into to Planned Giving 3: Motivations for Financial Advisors

An updated lecture describing “the secret to understanding planned giving,” a review of charitable gift planning tools and motivations by Professor Russell James at Texas Tech University. Part three of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning"

Planned Giving Overview 2: Motivations for Fundraisers

An updated lecture describing “the secret to understanding planned giving,” a review of charitable gift planning tools and motivations by Professor Russell James at Texas Tech University.  Part two of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law.

Planned Giving Overview 1: The Tools



The first entry in this series is the video titled Planned Giving Overview 1: The Tools. A lecture describing "the secret to understanding planned giving," a review of charitable gift planning tools and motivations by Professor Russell James at Texas Tech University. Part one of a three-part lecture corresponding with the book "Visual Planned Giving: An Introduction to the Law and Taxation of Gift Planning." This is lecture 1(a) in the complete 65-video planned giving training series.