Charitable Giving 2015 Supplement E-Book

Bruce R. Hopkins

• Herausgeber: John Wiley & Sons
• Kategorie: Fachliteratur
• Sprache: Englisch
• Veröffentlichungsjahr: 2015

Seitenzahl: 152

Beschreibung

The definitive, accessible reference on charitable giving taxlaw Charitable Giving 5th Edition is the leadingguide to the law, rules, and regulations governing charitablegiving, completely revised, revamped, and updated to align with thelatest developments in the industry. Written by Bruce R. Hopkins,the most respected name in the field, this book providesplain-English explanations and in-depth coverage, complete withdetailed documentation, citations, and references. This updatededition contains new information on many aspects of giving law,including the extensive litigation concerning gifts of conservationeasements and updates on the several special rules for unique typesof giving, as well as updates on federal estate tax law, and caselaw on substantiation and appraisal requirements. Reader will finda summary of recent developments concerning recordkeeping,donor-advised funds, and much more. The companion website providestables, appendices, IRS guidelines, and other related documents tohelp readers get organized and remain compliant amidst the rapidchanges. Charitable giving law is constantly evolving, and remainingcompliant can feel like trying to hit a moving target. This book isdesigned to keep lawyers, managers, and development directors intax-exempt organizations up to date on the relevant regulations,with a deep understanding of how the regulations are actuallyapplied. * Understand the federal tax laws surrounding charitablegiving * Learn how recent legislation impacts specific taxes anddocumentation * Examine the new regulations proposed by the Department ofTreasury * Gain access to tools that help ensure compliance More than a simple codification reference, this book providesexplanation and interpretation from one of the foremost minds inthe field. For those needing a charitable giving guide,Charitable Giving 5th Edition is a comprehensive,authoritative examination, and widely recognized as a classicreference.

Leseprobe

CONTENTS

Cover

Series Page

Title Page

Copyright

Preface

About the Author

Book Citations

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

Part Two: Basics of Charitable Giving Law

Chapter Three: Fundamental Concepts

§ 3.1 Meaning of Gift

§ 3.2 Meaning of Donor

§ 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts

Part Three: Charitable Giving in General

Chapter Six: Timing of Charitable Deductions

§ 6.15 Gifts by S Corporations

Chapter Seven: Percentage Limitations

§ 7.12A Qualified Conservation Contributions

§ 7.12B Conservation Gifts by Farmers and Ranchers

Chapter Eight: Estate and Gift Tax Considerations

§ 8.2 Federal Gift Tax

Chapter Nine: Special Gift Situations

§ 9.3 Inventory

§ 9.7 Conservation Property

Easements and Other Conservation Property

§ 9.10 Retirement Plan Accounts

§ 9.19 Bargain Sales

§ 9.22A Contributions by Estates

Chapter Ten: Other Aspects of Deductible Giving

§ 10.1 Valuation of Property

§ 10.14 Penalties

Part Four: Planned Giving

Chapter Twelve: Charitable Remainder Trusts

Chapter Thirteen: Pooled Income Funds

§ 13.7 Pass-Through of Depreciation

Chapter Sixteen: Charitable Lead Trusts

§ 16.7 Private Foundation Rules

Part Six: Administration of Charitable Giving Programs

Chapter Twenty - One: Substantiation and Appraisal Requirements

§ 21.3 Substantiation Requirements for Gifts of $250 or More

§ 21.4 Substantiation Requirements for Noncash Gifts

§ 21.5 Appraisal Requirements

§ 21.7 Appraisals of Clothing and Household Items

Chapter Twenty - Three: Special Events, Corporate Sponsorships, and Donor-Advised Funds

§ 23.4 Donor-Advised Funds

Part Seven: Appendices

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

Tables

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

Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel

Cumulative Table of IRS 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

Table of Charitable Giving Law Tax Reform Proposals

Cumulative Index

End User License Agreement

Guide

Cover

Table of Contents

Begin Reading

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The Tax Law of Charitable Giving

Fifth Edition 2015 Cumulative Supplement

Bruce R. Hopkins

Cover Design: Wiley

Cover Image: ©iStockphoto.com/Trifonov_Evgeniy

Copyright © 2015 by Bruce R. Hopkins. All rights reserved.

Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

Published simultaneously in Canada.

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