<p>After completing this course, the learner should be able to:</p> <ul> <li>Recognize the definitions of and qualifications for tax-exempt charities, public charities, and private foundations</li> <li>Recognize how to qualify as a public charity and when to file for tax-exempt status</li> <li>Recognize what qualifies as a charitable contribution for income tax purposes</li> <li>Calculate the amount of a charitable contribution or charitable contribution recapture</li> <li>Recognize reductions/limitations/carryover of charitable contributions</li> </ul>