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More About This Title The Tax Law of Charitable Giving, Third Edition 2009 Cumulative Supplement
Mr. Hopkins earned his J.D. and L.L.M. degrees at the GeorgeWashington University and his B.A. at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri. Mr. Hopkins the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2009.
PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING.
Chapter One: Charitable Giving Law: Basic Concepts.
*1.4 Statistical Profile of Charitable Sector.
Chapter Two: The United States Tax System: An Overview.
*2.6 Standard Deduction.
*2.7 Concept of Taxable Income.
*2.15 Tax Treatment of Income.
2.16 Capital Assets, Gains, and Losses.
PART TWO BASICS OF CHARITABLE GIVING LAW.
Chapter Three: Fundamental Concepts.
*3.1 Meaning of Gift.
*3.4 Public Charities and Private Foundations.
3.7 Grantor Trust Rules.
Chapter Four: Gifts of Money and Property.
4.5 Certain Gifts of Capital Gain Property.
4.6 Gifts of Property for Unrelated Use.
PART THREE CHARITABLE GIVING IN GENERAL.
Chapter Six: Timing of Charitable Deductions.
*6.5 Gifts of Securities.
6.12 Gifts of Real Property.
6.13 Gifts by C Corporations.
*6.13A Gifts by S Corporations.
6.14 Gifts by Partnerships.
Chapter Seven: Percentage Limitations.
7.3 Corporation’ Taxable Income.
7.4 Percentage Limitations: An Overview.
7.18 Percentage Limitation for Corporations.
Chapter Eight: Estate and Gift Tax Considerations.
*8.2 Federal Gift Tax.
*8.3 Federal Estate Tax.
*8.7 Remainder Interests.
Chapter Nine: Special Gift Situations.
9.1 Works of Art.
*9.4 Scientific Research Property.
*9.5 Computer Technology or Equipment.
*9.7 Real Property Used for Conservation Purposes.
*9.10 Retirement Plan Accounts.
9.21 Future Interests in Tangible Personal Property.
9.23 Partial Interests.
9.25 Motor and Other Vehicles.
9.26 Intellectual Property.
9.27 Foreign Tax Credit.
Chapter Ten: Other Aspects of Deductible Giving.
*10.1 Valuation of Property.
*10.15 Transactions of Interest (New).
*10.16 Noncash Contributions Reporting Requirement (New).
PART FOUR PLANNED GIVING.
Chapter Twelve: Charitable Remainder Trusts.
12.2 Charitable Remainder Annuity Trust Rules.
12.3 Charitable Remainder Unitrust Rules.
12.5 Tax Treatment of Distributions.
*12.5A Division of Charitable Remainder Trusts (New).
12.6 Early Terminations of Charitable Remainder Trusts.
*12.7 Taxation of Charitable Remainder Trusts.
12.8 Mandatory Provisions.
Chapter Fifteen: Other Gifts of Remainder Interests.
15.3 Undivided Portions of Entire Interests in Property.
Chapter Sixteen: Charitable Lead Trusts.
16.1 General Rules.
*16.6 Percentage Limitation Rules.
Chapter Seventeen: Gifts of and Using Life Insurance.
17.6 Charitable Split-Dollar Insurance Plans.
17.7 Applicable Insurance Contract Reporting Requirements.
PART SIX ADMINISTRATION OF CHARITABLE GIVING PROGRAMS.
Chapter Twenty One: Receipt, Recordkeeping, and Reporting Requirements.
*21.1 Substantiation and Other Receipt Requirements.
21.2 Appraisal Requirements.
*21.3 Reporting Requirements.
Chapter Twenty Two: Disclosure Requirements.
22.1 Disclosure by Charitable Organizations in General.
*22.2 Quid Pro Quo Contribution Rules.
PART SEVEN APPENDICES.
*Appendix A (Revised) Sources of the Law.
*Appendix C (Revised) Form 8283—Noncash Charitable Contributions.
*Appendix D (Revised) Form 8282—Donee Information Return.
*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 Valuing Partial Interests (IRC §7520).
Appendix I Deemed Rates of Return for Transfers to New Pooled Income Funds.
*Appendix I-1 (New) Form 1098-C.
Appendix K Hurricane Relief Legislation, Including Temporary Charitable Incentives, Enacted.
*Cumulative Table of Cases.
*Cumulative Table of IRS Revenue Rulings and Revenue Procedures.
*Cumulative Table of IRS Private Determinations Cited in Text.
*Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.
*Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel.
*Cumulative Table of Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit Counsel.
Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel.