The Tax Law of Charitable Giving, Fourth Edition

Copyright © 2010 John Wiley & Sons, Inc. All rights reserved.

The Tax Law of Charitable Giving, Fourth Edition

Author(s): Bruce R. Hopkins

Published Online: 14 MAR 2012 09:47AM EST

Print ISBN: 9780470560600

Online ISBN: 9781118386354

DOI: 10.1002/9781118386354

About this Book

Product Information

About The Product

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.

Table of contents

    1. You have free access to this content
      Front Matter (pages i–xxii)

  2. Part I: Introduction to the Tax Law of Charitable Giving

    1. Chapter 1

      Charitable Giving Law: Basic Concepts (pages 1–25)

    2. Chapter 2

      The United States Tax System: An Overview (pages 27–58)

  3. Part II: Basics of Charitable Giving Law

    1. Chapter 3

      Fundamental Concepts (pages 59–129)

    2. Chapter 4

      Gifts of Money and Property (pages 131–152)

    3. Chapter 5

      Fundamentals of Planned Giving (pages 153–176)

  4. Part III: Charitable Giving in General

    1. Chapter 6

      Timing of Charitable Deductions (pages 177–196)

    2. Chapter 7

      Percentage Limitations (pages 197–233)

    3. Chapter 8

      Estate and Gift Tax Considerations (pages 235–278)

    4. Chapter 9

      Special Gift Situations (pages 279–381)

    5. Chapter 10

      Other Aspects of Deductible Giving (pages 383–432)

  5. Part IV: Planned Giving

    1. Chapter 11

      Valuation of Partial Interests (pages 433–443)

    2. Chapter 12

      Charitable Remainder Trusts (pages 445–524)

    3. Chapter 13

      Pooled Income Funds (pages 525–544)

    4. Chapter 14

      Charitable Gift Annuities (pages 545–552)

    5. Chapter 15

      Other Gifts of Remainder Interests (pages 553–563)

    6. Chapter 16

      Charitable Lead Trusts (pages 565–575)

    7. Chapter 17

      Gifts of and Using Life Insurance (pages 577–595)

  6. Part V: International Charitable Giving

    1. Chapter 18

      International Giving by Individuals during Lifetime (pages 597–609)

    2. Chapter 19

      International Giving by Individuals through Estates (pages 611–618)

    3. Chapter 20

      International Giving by Corporations (pages 619–629)

  7. Part VI: Administration of Charitable Giving Programs

    1. Chapter 21

      Substantiation and Appraisal Requirements (pages 631–653)

    2. Chapter 22

      Disclosure Requirements (pages 655–666)

    3. Chapter 23

      Special Events, Corporate Sponsorships, and Donor-Advised Funds (pages 667–678)

    4. Chapter 24

      Reporting Requirements (pages 679–710)

    5. Chapter 25

      State Fundraising Regulation (pages 711–721)

  8. Part VII: Appendices

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      Appendix A: Sources of the Law (pages 723–738)

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      Appendix B: Internal Revenue Code Sections (pages 739–740)

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      Appendix C: Form 8283—Noncash Charitable Contributions (pages 741–742)

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      Appendix D: Form 8282—Donee Information Return (pages 743–744)

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      Appendix E: Inflation-Adjusted Insubstantiality Threshold—$50 Test (page 745)

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      Appendix F: Inflation-Adjusted Insubstantiality Threshold—$25 Test (page 747)

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      Appendix G: Inflation-Adjusted Low-Cost Article Definition (page 749)

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      Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC § 7520) (pages 751–756)

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      Appendix I: Deemed Rates of Return for Transfers to New Pooled Income Funds (page 757)

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      Appendix J: Form 1098—C (pages 759–762)

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      Appendix K: Selected Bibliography (pages 763–776)

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      Table of Cases (pages 777–784)

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      Table of IRS Revenue Rulings and Revenue Procedures (pages 785–787)

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      Table of IRS Private Determinations Cited in Text (pages 788–790)

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      Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda (pages 791–799)

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      Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel (pages 800–802)

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      Table of Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel (page 803)

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      Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel (pages 804–805)

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      Index (pages 807–817)

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