The tax law of charitable giving / Bruce R. Hopkins.
2000
KF6388 .H63 2000 (Map It)
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Items
Details
Author
Title
The tax law of charitable giving / Bruce R. Hopkins.
Published
New York : J. Wiley, [2000-2005]
Copyright
©2000-2005
Call Number
KF6388 .H63 2000
Edition
Second edition.
ISBN
0471356239 (cloth : acid-free paper)
Description
xxx, 786 pages : illustrations ; 26 cm.
System Control No.
(OCoLC)41951311
Bibliography, etc. Note
Includes bibliographical references and index.
Supplement Note
Kept up to date by supplements through 2005.
Record Appears in
Table of Contents
Pt. 1
Introduction to the Tax Law of Charitable Giving
1
1Charitable Giving Law: Basic Concepts
3
2The United States Tax System: An Overview
35
Pt. 2
Basics of Charitable Giving Law
65
3Fundamental Definitions
67
4Gifts of Money and Property
133
5Planned Giving: The Basics
155
Pt. 3
Charitable Giving in General
181
6Timing of Charitable Deductions
183
7Percentage Limitations
199
8Estate and Gift Tax Considerations
241
9Special Gift Situations
285
10Other Aspects of Deductible Giving
363
Pt. 4
Planned Giving
391
11Valuation of Partial Interests
393
12Charitable Remainder Trusts
403
13Pooled Income Funds
477
14Charitable Gift Annuities
499
15Other Gifts of Remainder Interests
507
16Charitable Lead Trusts
517
17Gifts of and Using Life Insurance
527
18Establishing and Maintaining a Planned Giving Program
547
Pt. 5
International Charitable Giving
555
19International Giving by Individuals During Lifetime
557
20International Giving by Individuals Through Estates
569
21International Giving by Corporations
579
Pt. 6
Administration of Charitable Giving Programs
593
22Receipt, Record-Keeping, and Reporting Requirements
595
23Disclosure Requirements
617
24Special Events and Corporate Sponsorships
631
25State Fund-Raising Regulation
641
App. A
Sources of the Law
655
App. B
Internal Revenue Code Sections
663
App. C
Noncash Charitable Contributions (IRS Form 8283)
665
App. D
Donee Information Return (IRS Form 8282)
667
App. E
Charitable Remainder Trusts Prototype Instruments
669
App. F
Pooled Income Funds Prototype Instruments
713
App. G
Inflation-Adjusted Insubstantiality Threshold - $50 Test
723
App. H
Inflation-Adjusted Insubstantiality Threshold - $25 Tests
725
App. I
Inflation-Adjusted Low-Cost Article Definition
727
App. J
Monthly Federal Interest Rates used in Valuing Partial Interests (IRS [actual symbol not reproducible] 7520)
729
App. K
Deemed Rules of Return for Transfers to New Pooled Income Funds
733
App. L
Selected Bibliography
735
Table of Cases
751
Table of IRS Revenue Rulings and Revenue Procedures
761
Table of IRS Private Determinations Cited in Text
763
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
767
Index
775