Charitable Giving 3e / Edition 3by Hopkins, Eric Hopkins
Pub. Date: 12/29/2004
The Tax Law of Charitable Giving, Third 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, and that they are well prepared to make decisions about their organization’s fund-development program.
Written by the country’s leading legal authority on tax-exempt organizations and charitable giving, this Third Edition features coverage of:
- New rules concerning charitable contributions of used vehicles and intellectual property
- New rules addressing the concepts of income and principal
- New characterization and ordering rules applicable to charitable remainder trusts
- Applying the public policy doctrine to the availability of the charitable deduction
- The impact of the tax cut legislation on the charitable giving rules
The Tax Law of Charitable Giving, Third Edition is a go-to resource for nonprofit lawyers, nonprofit accountants, fundraising professionals, nonprofit executives, directors and managers, nonprofit consultants, financial planners, insurance companies, and corporate and (big) individual donors.
- Publication date:
- Edition description:
- Product dimensions:
- 1.56(w) x 10.00(h) x 7.00(d)
Table of Contents
PART ONE: INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING.
1. Charitable Giving Law: Basic Concepts.
2. The United States Tax System: An Overview.
PART TWO: BASICS OF CHARITABLE GIVING LAW.
3. Fundamental Concepts.
4. Gifts of Money and Property.
5. Planned Giving: The Basics.
PART THREE: CHARITABLE GIVING IN GENERAL.
6. Timing of Charitable Deductions.
7. Percentage Limitations.
8. Estate and Gift Tax Considerations.
9. Special Gift Situations.
10. Other Aspects of Deductible Giving.
PART FOUR: PLANNED GIVING.
11. Valuation of Partial Interests.
12. Charitable Remainder Trusts.
13. Pooled Income Funds.
14. Charitable Gift Annuities.
15. Other Gifts of Remainder Interests.
16. Charitable Lead Trusts.
17. Gifts of and Using Life Insurance.
PART FIVE: INTERNATIONAL CHARITABLE GIVING.
18. International Giving by Individuals During Lifetime.
19. International Giving by Individuals Through Estates.
20.International Giving by Corporations.
PART SIX: ADMINISTRATION OF CHARITABLE GIVING PROGRAMS.
21. Receipt, Record-Keeping, and Reporting Requirements.
22. Disclosure Requirements.
23. Special Events and Corporate Sponsorships.
24. State Fundraising Regulation.
Appendix A: Sources of the Law.
Appendix B: Internal Revenue Code Sections.
Appendix C: Noncash Charitable Contributions (IRS Form 8283).
Appendix D: Donee Information Return (IRS Form 8282).
Appendix E: Inflation-Adjusted Insubstantiality Threshold—$50 Test.
Appendix F: Inflation-Adjusted Insubstantiality Threshold—$25 Test.
Appendix G: Inflation-Adjusted Low-Cost Article Definition.
Appendix H: Monthly Federal Interest Rates Used in Valuting Partial Interests (IRC § 7520).
Appendix I: Deemed Rules of Return for Transfers to New Pooled Income Funds.
Appendix J: Selected Bibliography.
Table of Cases.
Table of IRS Revenue Rulings and Revenue Procedures.
Table of IRS Private Determinations Cited in Text.
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.
Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel.
Table of Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel.
Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel.
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