The Tax Law of Charitable Giving: 2022 Cumulative Supplement

ISBN-13: 9781119873556 / Angielski / Miękka / 2022 / 172 str.

Bruce R. Hopkins

Spis treści

PrefaceAbout the AuthorBook CitationsPART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVINGChapter One Charitable Giving Law: Basic Concepts 1.4 Statistical Profile of Charitable SectorChapter Two Fundamental Concerns 2.1 Definition of Gift 2.6 Factors Affecting Income Tax Deductibility of Charitable GiftsChapter Three Contributions of Money and Property 3.7 Step Transaction DoctrinePART TWO CHARITABLE GIVING IN GENERALChapter Five Limitations on Annual Deductibility 5.1 Overview of LawChapter Seven Unique Charitable Contribution Laws 7.6 Easements and Other Conservation Property 7.9 Retirement Plan Accounts 7.28 Virtual Currency TransactionsChapter Eight Additional Aspects of Deductible Giving 8.5 Interrelationship with Business Expense Deduction 8.14 Abusive Tax TransactionsPART THREE PLANNED GIVINGChapter Nine Planned Giving and Valuation 9.2 Partial Interests LawChapter Ten Charitable Remainder Trusts 10.16 Early Terminations of Charitable Remainder TrustsPART FIVE ADMINISTRATION OF CHARITABLE GIVING PROGRAMSChapter 19 Substantiation and Appraisal Law 19.3 Substantiation Law for Charitable Contributions of $250 or More 19.4 Substantiation Law for Noncash Charitable ContributionsChapter 21 Special Events, Corporate Sponsorships, and Donor-Advised Funds 21.4 Donor-Advised FundsChapter 23 Valuation Principles and Various Penalties 23.1 Valuation of Property--General Principles 23.3 Valuation of Securities 23.4 Valuation of Other Types of Property 23.6 Federal Tax Penalties 23.8 Burden of Production and Procedural LawPART EIGHT TABLESTable of CasesTable of IRS Revenue Rulings and Revenue ProceduresTable of IRS Private Determinations Cited in TextTable of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel MemorandaTable of Cases Discussed in Bruce R. Hopkins' Nonprofit CounselTable of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit CounselTable of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit CounselAbout the Online ResourcesIndex