The Tax Law of Charitable Giving / Edition 4

The Tax Law of Charitable Giving / Edition 4

by Bruce R. Hopkins
     
 

ISBN-10: 0470560606

ISBN-13: 9780470560600

Pub. Date: 03/08/2010

Publisher: Wiley

Charitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond.  See more details below

Overview

Charitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond.

Product Details

ISBN-13:
9780470560600
Publisher:
Wiley
Publication date:
03/08/2010
Pages:
840
Product dimensions:
7.10(w) x 10.00(h) x 1.70(d)

Table of Contents

Ch. 1Charitable giving law : basic concepts3
Ch. 2The United States tax system : an overview27
Ch. 3Fundamental concepts57
Ch. 4Gifts of money and property125
Ch. 5Fundamentals of planned giving145
Ch. 6Timing of charitable deductions171
Ch. 7Percentage limitations187
Ch. 8Estate and gift tax considerations223
Ch. 9Special gift situations267
Ch. 10Other aspects of deductible giving355
Ch. 11Valuation of partial interests395
Ch. 12Charitable remainder trusts405
Ch. 13Pooled income funds477
Ch. 14Charitable gift annuities497
Ch. 15Other gifts of remainder interests505
Ch. 16Charitable lead trusts515
Ch. 17Gifts of and using life insurance527
Ch. 18International giving by individuals during lifetime547
Ch. 19International giving by individuals through estates559
Ch. 20International giving by corporations567
Ch. 21Receipt, recordkeeping, and reporting requirements581
Ch. 22Disclosure requirements605
Ch. 23Special events and corporate sponsorships617
Ch. 24State fundraising regulation627
App. ASources of the law641
App. BInternal Revenue Code sections649
App. CForm 8283 - noncash charitable contributions651
App. DForm 8282 - donee information return653
App. EInflation-adjusted insubstantiality threshold - $50 test655
App. FInflation-adjusted insubstantiality threshold - $25 test657
App. GInflation-adjusted low-cost article definition659
App. HMonthly federal interest rates used in valuing partial interests (IRC 7520)661
App. IDeemed rates of return for transfers to new pooled income funds667

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