The Community Foundation of Wabash County and Mason Investment Advisory Services, Inc. Present:

Charitable Planning in 2025: Qualified Charitable Distributions and Donor Advised Funds

Qualified Chartable Distributions and Donor Advised Funds in 2025 is a continuing education course inclusive of two modules, “Tax-Efficient Philanthropy: Advanced Strategies with Qualified Charitable Distributions” and “Maximizing Philanthropy: Leveraging Donor Advised Funds in Charitable Planning.”

Understanding QCDs is crucial for advisors aiming to offer comprehensive, high-value financial and tax planning to their charitably inclined clients. The first 1-hour session, “Tax-Efficient Philanthropy: Advanced Strategies with Qualified Charitable Distributions,” is designed for professional advisors seeking to elevate their expertise in charitable planning and significantly enhance their private client practices. This session will equip you with advanced strategies to guide individuals aged 70½ and older in leveraging direct, tax-free transfers from their IRAs to qualified charities. You will learn how to proactively advise clients on maximizing these distributions to satisfy Required Minimum Distributions (RMDs) while simultaneously reducing taxable income, potentially lowering Medicare premiums, and minimizing taxes on Social Security benefits. In addition, this course will explore case studies that illustrate the importance of timing and differentiating QCDs from other giving vehicles like Donor Advised Funds (DAFs), which can potentially help you strengthen client relationships, optimize their philanthropic impact, and establish yourself as an indispensable resource for sophisticated tax-efficient giving.

The second 1-hour CE session, “Maximizing Philanthropy: Leveraging Donor Advised Funds in Charitable Planning.” focuses on helping professional advisors deepen their knowledge of the donor advised fund (DAF) giving strategy as part of their estate and financial planning for clients. Participants will learn how to identify clients who may benefit from a DAF, including those with appreciated assets, and how to start a conversation about giving. The session will focus on how DAFs work and potential benefits they can provide to the clients of professional advisors. The speaker will present a comparison of DAFs and alternative charitable vehicles including private foundations. Participants will learn about the tax advantages of DAFs as well as different types of DAFs that are available such as through national organizations, religions organizations and community foundations. Participants will also learn about potential changes on the horizon for DAFs stemming from proposed IRS regulations introduced at the end of 2023. Finally, the speaker will share real world case studies of DAFs in action and demonstrate some of the ways a professional advisor’s client can benefit from partnering with a community foundation when setting up a DAF.

Presenters from Mason Investment Advisory Services, Inc.

William M. Courson, MBA
Senior Managing Director & Senior Investment Consultant

William M. Courson, MBA, Senior Managing Director, and Senior Investment Consultant, joined Mason Investment Advisory Services, Inc. in March 2017. He was formerly President and Chief Investment Officer of Lancaster Pollard Investment Advisory Group, which was acquired by Hartland & Co. in 2015. His previous portfolio management experience includes serving as Chief Investment Officer of a $10 billion public fund. Mr. Courson also has significant debt capital markets experience. Mr. Courson has authored or edited research that has been published and reprinted by over 70 organizations nationally. He has presented his research on portfolio strategy and risk management at national and regional conferences including the Council on Foundations, the Central Association of College and University Business Officers, and the Healthcare Financial Management Association Annual National Institute. Mr. Courson received his MBA in finance from the University of Chicago Booth School of Business and a BA in economics and history from the University of Michigan.

Sharon Kampner, MBA, CFP^®
Senior Financial Planner

Sharon Kampner, MBA, CFP® is a senior financial planner with Mason Investment Advisory Services, Inc. Prior to joining Mason in July 2011, Ms. Kampner held positions as Director of Wealth Management with Polaris Equity Management and as Vice President with Brownson, Rehmus & Foxworth, Inc. She received a Bachelor of Arts in Psychology from the University of Kansas in 1990. She received a Master of Business Administration from the University of Chicago, Booth School of Business in 2007. She received her CERTIFIED FINANCIAL PLANNER™ certification in 2000.

Date
November 7, 2025

SCHEDULE
8:30 a.m. to 11:30 a.m. CT

LOCATION
Terre Haute, IN

Cost
FREE

Learning objectives include:

• Gain a comprehensive understanding of Qualified Charitable Distributions (QCDs), including whom they are designed to benefit, how individuals can reduce their income and increase their charitable impact and the annual charitable limit.
• Learn how QCDs can provide a tax-advantaged method for fulfilling withdrawal requirements of an individual’s Required Minimum Distribution (RMD) of while supporting charity and at least two (2) benefits of making a QCD before taking an RMD.
• Identify at least three (3) tax advantages of QCDs and determine when a QCD might be an effective and appropriate tax strategy.
• Understand the latest IRS reporting requirements for QCDs as of August 31, 2025 and the potential consequences of exceeding the annual charitable limit.
• Understand the “Give, Grow, Grant” framework underlying how DAFs work and be able to list the three (3) key benefits DAFs can potentially provide to donors.
• List four (4) criteria to consider when determining if a DAF is appropriate for a client.
• List two (2) instances where a DAF might not be the most advantageous giving strategy.
• Identify three (3) types of DAFs that can help meet the needs of donors who want to give back to their community.

Who should attend?
Estate Planning Attorneys, Certified Public Accountants, Certified Financial Planners, Bank Trust Officers, Insurance Agents, Chartered Financial Consultants, and any other professional advisors interested in improving their charitable planning knowledge to build their private client practices.

Registration:
TBD

For questions, please call or email:
TBD

Continuing Education Credits:

• Chartered Financial Consultants (ChFC^®) may earn two continuing education credits. Please note that ChFC^® credits are self-reported and may or may not be approved by the American College.
• CPAs may earn continuing professional education credit for specialized knowledge.
• American Bankers Association (ABA) Professional Certifications has approved “Charitable Planning in 2024” for: two and a half  CTFA CE credits. ABA Professional Certifications is dedicated to promoting the highest standards of performance and ethics within the financial services industry. This statement is not an endorsement of this program or its sponsor.
• Certified Financial Planners may earn two continuing education credits.
• Attorneys may earn two general continuing legal education credits.
• Insurance Agents may earn two continuing education credits.

Prerequisites:
None

Advanced Preparation:
None

Program Level:
Overview

Delivery Method:
Group Live

Conference Policies:
For more information related to this program, please contact:
TBD

For information related to complaints, please contact:
Will Thorpe
Chief Marketing and Development Officer
Mason Investment Advisory Services
11921 Freedom Drive
Suite 1000
Reston, VA 20190
T: (703) 716-6000
F: (703) 716-6020
wthorpe@masoncompanies.com
www.masoncompanies.com

Mason Investment Advisory Services, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.