Title Details

About the Author.

Preface.

PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING.

Chapter One Charitable Giving Law: Basic Concepts.

1.4 Statistical Profile of Charitable Sector.

PART TWO BASICS OF CHARITABLE GIVING LAW.

Chapter Three Fundamental Concepts.

3.1 Meaning of Gift.

3.3 Meaning of Charitable Organization.

Chapter Four Gifts of Money and Property.

4.6 Gifts of Property for Unrelated Use.

PART THREE CHARITABLE GIVING IN GENERAL.

Chapter Six Timing of Charitable Deductions.

6.15 Gifts by S 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.

9.3 Inventory.

9.5 Computer Technology or Equipment.

9.7 Conservation Property.

9.10 Retirement Plan Accounts.

9.12 Donors' Creations.

9.17 Automobile Expenses.

9.19 Bargain Sales.

Chapter Ten Other Aspects of Deductible Giving.

10.9 Deductible Gifts to Noncharitable Organizations.

10.14 Penalties.

PART FOUR PLANNED GIVING.

Chapter Twelve Charitable Remainder Trusts.

12.2 Charitable Remainder Annuity Trust Rules.

12.4 Issues.

12.7 Early Terminations of Charitable Remainder Trusts.

PART FIVE INTERNATIONAL CHARITABLE GIVING.

Chapter Eighteen International Giving by Individuals during Lifetime.

18.2 Background.

PART SIX ADMINISTRATION OF CHARITABLE GIVING PROGRAMS.

Chapter Twenty-One Substantiation and Appraisal Requirements.

21.4 Substantiation Requirements for Noncash Gifts.

21.5 Appraisal Requirements.

21.6 Appraisals and Penalties.

PART SEVEN APPENDICES.

Appendix H Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC § 7520).

Tables.

Cumulative Table of Cases.

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 Index.