The Tax Law of Charitable Giving, Fourth Edition By Bruce R. Hopkins(auth.)
2010 | 815 Pages | ISBN: 0470560606 | PDF | 9 MB
The Tax Law of Charitable Giving, Fourth Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Nonprofit lawyers, accountants, and fundraising professionals can ensure they are well prepared to make decisions about their organization's fund-development program.Content: Chapter 1 Charitable Giving Law: Basic Concepts (pages 1-25): Chapter 2 The United States Tax System: An Overview (pages 27-58): Chapter 3 Fundamental Concepts (pages 59-129): Chapter 4 Gifts of Money and Property (pages 131-152): Chapter 5 Fundamentals of Planned Giving (pages 153-176): Chapter 6 Timing of Charitable Deductions (pages 177-196): Chapter 7 Percentage Limitations (pages 197-233): Chapter 8 Estate and Gift Tax Considerations (pages 235-278): Chapter 9 Special Gift Situations (pages 279-381): Chapter 10 Other Aspects of Deductible Giving (pages 383-432): Chapter 11 Valuation of Partial Interests (pages 433-443): Chapter 12 Charitable Remainder Trusts (pages 445-524): Chapter 13 Pooled Income Funds (pages 525-544): Chapter 14 Charitable Gift Annuities (pages 545-552): Chapter 15 Other Gifts of Remainder Interests (pages 553-563): Chapter 16 Charitable Lead Trusts (pages 565-575): Chapter 17 Gifts of and Using Life Insurance (pages 577-595): Chapter 18 International Giving by Individuals during Lifetime (pages 597-609): Chapter 19 International Giving by Individuals through Estates (pages 611-618): Chapter 20 International Giving by Corporations (pages 619-629): Chapter 21 Substantiation and Appraisal Requirements (pages 631-653): Chapter 22 Disclosure Requirements (pages 655-666): Chapter 23 Special Events, Corporate Sponsorships, and Donor?Advised Funds (pages 667-678): Chapter 24 Reporting Requirements (pages 679-710): Chapter 25 State Fundraising Regulation (pages 711-721):