The tax law of charitable giving
An essential resource for lawyers, accountants, consultants, board members, and leaders involved with charitable organizations In The Tax Law of Charitable Giving: 2022 Cumulative Supplement, 6th Edition, renowned legal professional Bruce R. Hopkins delivers an indispensable and timely update to the...
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons
[2022]
|
| Edición: | Fifth edition |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009701337406719 |
Tabla de Contenidos:
- Cover
- Title Page
- Copyright Page
- Contents
- A Letter to the Reader
- About the Author
- Book Citations
- Part One Introduction to the Tax Law of Charitable Giving
- Chapter One: Charitable Giving Law
- 1.4Statistical Profile of Charitable Sector
- Chapter Two: Fundamental Concepts
- 2.1Definition of Gift
- 2.6Factors Affecting Income Tax Deductibility of Charitable Gifts
- Chapter Three: Contributions of Money and Property
- 3.7Step Transaction Doctrine
- Part Two Charitable Giving in General
- Chapter Five: Limitations on Annual Deductibility
- 5.1Overview of Law
- Chapter Seven: Unique Charitable Contribution Laws
- 7.6Easements and Other Conservation Property
- 7.9Retirement Plan Accounts
- 7.28Virtual Currency Transactions
- Chapter Eight: Additional Aspects of Deductible Giving
- 8.5Interrelationship with Business Expense Deduction
- 8.14Abusive Tax Transactions
- Part Three Planned Giving
- Chapter Nine: Planned Giving and Valuation
- 9.2Partial Interests Law
- Chapter Ten: Charitable Remainder Trusts
- 10.16Early Terminations of Charitable Remainder Trusts
- Part Five Administration of Charitable Giving Programs
- Chapter Nineteen: Substantiation and Appraisal Law
- 19.3Substantiation Law for Charitable Contributions of 250 or More
- 19.4Substantiation Law for Noncash Charitable Contributions
- Chapter Twenty-One: Special Events, Corporate Sponsorships, and Donor‐Advised Funds
- 21.4Donor‐Advised Funds
- Chapter Twenty-Three: Valuation Principles and Various Penalties
- 23.1Valuation of Property-General Principles
- 23.3Valuation of Securities
- 23.4Valuation of Other Types of Property
- 23.6Federal Tax Penalties
- 23.8Burden of Production and Procedural Law
- Part Eight Tables
- Table of Cases
- Table of IRS Revenue Rulings and Revenue Procedures.
- Table of IRS Private Determinations Cited in Text
- Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
- Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
- 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
- About the Online Resources
- Index
- EULA.
