The Tax Law of Charitable Giving / Edition 4

The Tax Law of Charitable Giving / Edition 4

by Bruce R. Hopkins
     
 

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ISBN-10: 0470560606

ISBN-13: 9780470560600

Pub. Date: 03/08/2010

Publisher: Wiley

Examines the highly complex set of rules and regulations which govern charitable giving. Beginning with an introductory overview, it provides comprehensive information on the laws, definitions and forms of various charitable gifts, ranging from art to real estate and beyond. Includes information on the most current tax laws and explains the fundamentals of

Overview

Examines the highly complex set of rules and regulations which govern charitable giving. Beginning with an introductory overview, it provides comprehensive information on the laws, definitions and forms of various charitable gifts, ranging from art to real estate and beyond. Includes information on the most current tax laws and explains the fundamentals of establishing and maintaining a giving program. Additional topics include limitations on charitable giving; estate and tax considerations; special gift situations; gifts to charitable remainder and lead trusts; gifts to pooled income funds; charitable gift annuities; gifts using life insurance; administration of charitable giving; disclosure rules; special events and fund-raising regulations. Subscribers to receive annual supplements.

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

INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING.
Charitable Giving Law: Basic Concepts.
The United States Tax System: An Overview.
BASICS OF CHARITABLE GIVING LAW: SOME BASICS.
Fundamental Definitions.
Gifts of Money and Property.
Planned Giving: The Basics.
CHARITABLE GIVING IN GENERAL.
Timing of Charitable Deductions.
Percentage Limitations.
Estate and Gift Tax Considerations.
Special Gift Situations.
Other Aspects of Deductible Giving.
PLANNED GIVING.
Valuation of Partial Interests.
Charitable Reminder Trusts.
Pooled Income Funds.
Charitable Gift Annuities.
Other Gifts of Remainder Interests.
Charitable Lead Trusts.
Gifts of and Using Life Insurance.
Establishing and Maintaining a Planned Giving Program.
INTERNATIONAL CHARITABLE GIVING.
International Giving by Individuals During Lifetime.
International Giving by Individuals Through Estates.
International Giving by Corporations.
ADMINISTRATION OF CHARITABLE GIVING PROGRAMS.
Receipt, Record-Keeping, and Reporting Requirements.
Disclosure Requirements.
Special Events and Corporate Sponsorships.
State Fund-Raising Regulation.
Appendices.
Table of Cases.
Index.

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