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...
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| Format: | eBook |
| Language: | English |
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Hoboken
John Wiley & Sons, Inc.
2022
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| Edition: | Sixth edition, 2022 cumulative supplement |
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| Online Access: | |
| Collection: | O'Reilly - Collection details see MPG.ReNa |
| Summary: | 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 rapidly evolving law governing charitable giving in the United States. Filled with relevant and impactful regulatory and legislative amendments, as well as the latest significant developments in American case law, the Supplement is an essential resource for business leaders involved in charitable organizations and the accountants, lawyers, and consultants who advise them |
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| Item Description: | <p>Preface</p> <p>About the Author</p> <p>Book Citations</p> <p><b>PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING</b></p> <p><b>Chapter One Charitable Giving Law: Basic Concepts</b></p> <p>§ 1.4 Statistical Profile of Charitable Sector</p> <p><b>Chapter Two Fundamental Concerns</b></p> <p>§ 2.1 Definition of Gift</p> <p>§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts</p> <p><b>Chapter Three Contributions of Money and Property</b></p> <p>§ 3.7 Step Transaction Doctrine</p> <p><b>PART TWO CHARITABLE GIVING IN GENERAL</b></p> <p><b>Chapter Five Limitations on Annual Deductibility</b></p> <p>§ 5.1 Overview of Law</p> <p><b>Chapter Seven Unique Charitable Contribution Laws</b></p> <p>§ 7.6 Easements and Other Conservation Property</p> <p>§ 7.9 Retirement Plan Accounts</p> <p>§ 7.28 Virtual Currency Transactions</p> <p><b>Chapter Eight Additional Aspects of Deductible Giving</b></p> <p>§ 8.5 Interrelationship with Business Expense Deduction</p> . - <p>§ 8.14 Abusive Tax Transactions</p> <p><b>PART THREE PLANNED GIVING</b></p> <p><b>Chapter Nine Planned Giving and Valuation</b></p> <p>§ 9.2 Partial Interests Law</p> <p><b>Chapter Ten Charitable Remainder Trusts</b></p> <p>§ 10.16 Early Terminations of Charitable Remainder Trusts</p> <p><b>PART FIVE ADMINISTRATION OF CHARITABLE GIVING PROGRAMS</b></p> <p><b>Chapter 19 Substantiation and Appraisal Law</b></p> <p>§ 19.3 Substantiation Law for Charitable Contributions of $250 or More</p> <p>§ 19.4 Substantiation Law for Noncash Charitable Contributions</p> <p><b>Chapter 21 Special Events, Corporate Sponsorships, . - and Donor-Advised Funds</b></p> <p>§ 21.4 Donor-Advised Funds</p> <p><b>Chapter 23 Valuation Principles and Various Penalties</b></p> <p>§ 23.1 Valuation of Property-General Principles</p> <p>§ 23.3 Valuation of Securities</p> <p>§ 23.4 Valuation of Other Types of Property</p> <p>§ 23.6 Federal Tax Penalties</p> <p>§ 23.8 Burden of Production and Procedural Law |
| Physical Description: | 1 online resource |
| ISBN: | 1119873568 9781119873563 |