The tax law of charitable giving

"Although this sounds like a horrendous conceit, I marvel at this book. More accurately, I marvel at the expanse of this book. The very title suggests a subject that ought to be summarized in a pamphlet: The Tax Law of Charitable Giving. The principal reason for my amazement: How can something...

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Detalles Bibliográficos
Otros Autores:	Hopkins, Bruce R., author (author)
Formato:	Libro electrónico
Idioma:	Inglés
Publicado:	Hoboken, New Jersey : Wiley [2021]
Edición:	6th ed
Colección:	Wiley nonprofit authority series.
Materias:	Income tax deductions for charitable contributions > United States.
Ver en Biblioteca Universitat Ramon Llull:	https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009645699006719

Tabla de Contenidos:

Cover
Title Page
Copyright
Contents
Preface
Book Citations
Part 1 Introduction to the Tax Law of Charitable Giving
Chapter 1 Charitable Giving Law: Basic Concepts
1.1 Introduction to Charitable Contribution Deduction
1.2 Defining Tax‐Exempt Organizations
1.3 Charitable Organizations Law Philosophy
1.4 Statistical Profile of Charitable Sector
1.5 History of Charitable Contribution Deduction
1.6 Charitable Contribution Deduction Reform Proposals
Chapter 2 Fundamental Concepts
2.1 Definition of Gift
2.2 Definition of Donor
2.3 Definition of Charitable Organization
2.4 Public Charities and Private Foundations
2.5 Unrelated Business Law
2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts
2.7 Charitable Organizations Listing Reliance Rules
2.8 Grantor Trust Law
Chapter 3 Contributions of Money and Property
3.1 Contributions of Money
3.2 Contributions of Property in General
3.3 Contributions of Long‐Term Capital Gain Property in General
3.4 Contributions of Ordinary Income Property
3.5 Certain Contributions of Capital Gain Property
3.6 Contributions of Property for Unrelated Use
3.7 Step Transaction Doctrine
3.8 Charitable Pledges
Part 2 Charitable Giving in General
Chapter 4 Timing of Charitable Deductions
4.1 Overview of Law
4.2 Contributions of Money in General
4.3 Contributions of Money by Check
4.4 Contributions of Money by Credit Card
4.5 Contributions of Money by Telephone
4.6 Contributions of Securities
4.7 Contributions of Copyright Interest
4.8 Contributions by Means of Notes
4.9 Contributions by Letters of Credit
4.10 Contributions of Property Subject to Option
4.11 Contributions of Stock Options.
4.12 Contributions of Credit Card Rebates
4.13 Contributions of Tangible Personal Property
4.14 Contributions of Real Property
4.15 Contributions of Easements
4.16 Contributions by C Corporations
4.17 Contributions by S Corporations
4.18 Contributions by Partnerships
4.19 Contributions by Means of the Internet
Chapter 5 Limitations on Annual Deductibility
5.1 Overview of Law
5.2 Individuals' Contribution Base
5.3 Corporations' Taxable Income
5.4 Percentage Limitations: An Overview
5.5 Sixty Percent Limitation
5.6 Fifty Percent Limitation
5.7 Thirty Percent Limitation for Gifts of Certain Property
5.8 Electable 50 Percent Limitation
5.9 General 30 Percent Limitation
5.10 Interplay of 50 Percent/Special 30 Percent Limitations
5.11 Interplay of 50 Percent/General 30 Percent Limitations
5.12 Interplay of Special 30 Percent/General 30 Percent Limitations
5.13 Twenty Percent Limitation
5.14 Qualified Conservation Contribution Law
5.15 Conservation Gifts by Farmers and Ranchers
5.16 Gifts for the Use of Charity
5.17 Blending Percentage Limitations
5.18 Rules for Spouses
5.19 Information Requirements
5.20 Percentage Limitation for Corporations
Chapter 6 Estate and Gift Law
6.1 Overview of Law
6.2 Federal Gift Tax
6.3 Federal Estate Tax
6.4 Unification of Taxes
6.5 Remainder Interests
6.6 Ascertainability of Value of Charitable Interest
Chapter 7 Unique Charitable Contribution Laws
7.1 Works of Art
7.2 Gems
7.3 Inventory
7.4 Scientific Research Property
7.5 License to Use Patent
7.6 Easements and Other Conservation Property
7.7 S Corporation Stock
7.8 Section 306 Stock
7.9 Retirement Plan Accounts
7.10 Commodity Futures Contracts.
7.11 Donors' Creations
7.12 Charity Auctions
7.13 Services
7.14 Unreimbursed Expenses
7.15 Limitation on Deduction for Expenses Due to Pleasure
7.16 Automobile Expenses
7.17 Use of Property
7.18 Bargain Sales
7.19 Property Subject to Debt
7.20 Future Interests in Tangible Personal Property
7.21 Contributions by Trusts
7.22 Taxidermy
7.23 Clothing and Household Items
7.24 Vehicles
7.25 Intellectual Property
7.26 Foreign Tax Credit
7.27 Subsistence Whaling Expenses
7.28 Virtual Currency Transactions
Chapter 8 Additional Aspects of Deductible Giving
8.1 Contributions by Means of an Agent
8.2 Contributions for the Use of Charity
8.3 Conditional Contributions
8.4 Earmarking of Contributions for Individuals
8.5 Interrelationship with Business Expense Deduction
8.6 Denial of Deduction for Lobbying Activities
8.7 Deductible Contributions to Noncharitable Organizations
8.8 Reallocation of Deductions
8.9 Funding of Terrorism
8.10 Statute of Limitations
8.11 Concept of Trust Income
8.12 Unrelated Business Income Charitable Deduction
8.13 Charitable Family Limited Partnerships
8.14 Abusive Tax Transactions
8.15 Public Policy Considerations
Part 3 Planned Giving
Chapter 9 Planned Giving and Valuation
9.1 Planned Giving Fundamentals
9.2 Partial Interests Law
9.3 Overview of Valuation Law
9.4 Standard Actuarial Factors
9.5 General Actuarial Valuations
9.6 Nonstandard Actuarial Factors
9.7 Securities Laws
Chapter 10 Charitable Remainder Trusts
10.1 Definitions
10.2 Charitable Remainder Annuity Trust Law
10.3 Charitable Remainder Unitrust Law
10.4 Issues
10.5 Tax Treatment of Distributions.
10.6 Division of Charitable Remainder Trusts
10.7 Basis in Disposition of Term Interest
10.8 Taxation of Charitable Remainder Trusts
10.9 Mandatory Provisions
10.10 Private Foundation Law
10.11 University Endowment Investment Sharing
10.12 Charitable Remainder Trusts as Partners or Shareholders in REITs
10.13 Wealth Replacement Trusts
10.14 Calculation of Charitable Contribution Deduction
10.15 Merger of Charitable Remainder Trusts
10.16 Early Terminations of Charitable Remainder Trusts
10.17 Regular Termination of Charitable Remainder Trusts
Chapter 11 Pooled Income Funds
11.1 Definitions
11.2 Qualifying Pooled Income Funds
11.3 Allocation of Income
11.4 Recognition of Gain or Loss on Transfers
11.5 Mandatory Provisions
11.6 Private Foundation Law
11.7 Pass‐Through of Depreciation
11.8 Tax Status of Funds and Beneficiaries
11.9 Multiorganization Pooled Income Funds
11.10 Comparison with Charitable Remainder Trusts
11.11 Charitable Contribution Deduction
Chapter 12 Charitable Gift Annuities
12.1 Contract as Vehicle Form
12.2 Tax Treatment to Donor
12.3 Deferred Payment Gift Annuities
12.4 Estate and Gift Tax Consequences
12.5 Unrelated Business Income Implications
12.6 Unrelated Debt‐Financed Income Implications
12.7 Contrast with Other Planned Gift Methods
12.8 Antitrust Laws
12.9 Securities Laws
12.10 Charitable Contribution Deduction
Chapter 13 Other Types of Deductible Remainder Interests
13.1 Overview of Law
13.2 Qualifying Partial Interests
13.3 Remainder Interests in Personal Residences or Farms
13.4 Undivided Portions of Entire Interests in Property
Chapter 14 Charitable Lead Trusts
14.1 Overview of Law
14.2 Income Interests.
14.3 Tax Treatment of Charitable Lead Trusts
14.4 Testamentary Use of Charitable Lead Trusts
14.5 Percentage Limitation Law
14.6 Private Foundation Law
14.7 Anti‐Abuse Rule Concerning Income Interests
14.8 Charitable Income Trusts
14.9 Comparison with Charitable Remainder Trusts
14.10 Valuing Charitable Contribution Deduction
14.11 Charitable Contribution Deduction
Chapter 15 Contributions of and Using Life Insurance
15.1 Introduction
15.2 Life Insurance Concepts
15.3 Charitable Giving and Insurance
15.4 Insurable Interest
15.5 Unrelated Debt‐Financed Income Law
15.6 Charitable Split‐Dollar Insurance Plans
15.7 Insurance Contract Reporting Requirements
Part 4 International Charitable Giving
Chapter 16 International Giving by Individuals During Lifetime
16.1 Introduction
16.2 Overview of Law
16.3 Earmarking and Conduit Restrictions
16.4 Control over Foreign Donees
16.5 Summary
16.6 Income Tax Treaties
Chapter 17 International Giving by Individuals by Means of Estates
17.1 Overview of Law
17.2 Estate Tax Law
17.3 Gift Tax Law
17.4 Charitable Giving by Noncitizen Nonresidents
Chapter 18 International Giving by Corporations
18.1 Contributions to U.S. Charities for Foreign Use
18.2 Contributions of Money from Foreign Affiliate of U.S. Parent to Foreign Charities
18.3 Contributions of Goods or Services to Benefit Foreign Charities
18.4 Grants of Funds from U.S.‐Related Foundation to Foreign Charities
Part 5 Administration of Charitable Giving Programs
Chapter 19 Substantiation and Appraisal Law
19.1 Introduction
19.2 Substantiation Law for Charitable Monetary Contributions
19.3 Substantiation Law for Charitable Contributions of 250 or More.
19.4 Substantiation Law for Noncash Charitable Contributions.

The tax law of charitable giving

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