Section 25F Scholarship Granting Tax Credit: Planning and Compliance Strategies
Online
2.00 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
This course provides tax and accounting professionals with a focused overview of the Section 25F scholarship granting tax credit and its application in client planning. Participants will examine eligibility requirements, qualifying contributions, credit limitations, and interaction with other tax provisions.
The course also addresses state-specific considerations, including variations in eligibility, conformity, and planning opportunities across jurisdictions. Participants will learn to evaluate client eligibility, maximize available credits, and ensure compliance while avoiding common pitfalls.
*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com
Objectives
- Identify eligibility requirements for the Section 25F scholarship granting tax credit, including relevant state variations
- Determine qualifying contributions and applicable credit limitations under
- Section 25F Evaluate planning opportunities to maximize the benefit of the credit across jurisdictions
- Recognize compliance requirements, including state-specific considerations and common errors
Highlights
- Overview of Section 25F and legislative intent
- Eligibility requirements and qualifying contributions
- Credit calculation and limitations
- State-by-state conformity and eligibility considerations
- Interaction with other federal and state tax provisions
- Compliance, documentation, and reporting considerations
- Common pitfalls and audit risks
Designed For
CPAs, EAs, tax professionals, and attorneys, as well as other financial professionals involved in tax planning and advisory services
Prerequisites
Basic knowledge of individual taxation
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Leader(s):
Leader Bios
Arthur Werner, JD, MS, President, Werner-Rocca Seminars, Ltd.
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.
In addition, Mr. Werner is a former adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners and has presented more than 3000 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Non-Member Price $119.00
Member Price $89.00