The Tax Law of Charitable Giving: 2009 Cumulative Supplement

Front Cover
John Wiley & Sons, 2009 M02 3 - 210 pages
The Tax Law of Charitable Giving, Third Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Professionals can ensure they are well prepared to make decisions about their organization s fund-development program.

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Contents

Percentage Limitations
28
Other Aspects of Deductible Giving
59
PART FOUR PLANNED GIVING
69
Other Gifts of Remainder Interests
85
PART SIX ADMINISTRATION OF CHARITABLE GIVING PROGRAMS
93
Disclosure Requirements
113
Incentives Enacted
151
Copyright

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About the author (2009)

Bruce R. Hopkins is a senior partner in the law firm of Polsinelli Shalton Flanigan Suelthaus PC, practicing in the firm’s Kansas City, Missouri, and Washington, D.C., offices. He specializes in the field of charitable giving. His practice ranges over the entirety of tax matters involving charitable giving (including planned giving) and tax-exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement review of annual information returns, Internet communications developments, and fundraising law issues. Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, D.C. Mr. Hopkins is the series editor of Wiley’s Nonprofit Law, Finance, and Management Series. In addition to The Tax Law of Charitable Giving, Third Edition, he is the author of Charitable Giving LawMade Easy; IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; The Law of Tax-Exempt Organizations, Ninth Edition; The Planning Guide for the Law of Tax-Exempt Organizations Strategies and Commentaries; The Law of Fundraising, Third Edition; The Tax Law of Associations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits’ Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth Edition; Nonprofit Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book for Fund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book for Nonprofit Organizations; The Second Legal Answer Book for Nonprofit Organizations; and The Nonprofit Law Dictionary; and is the co-author, with Jody Blazek, of Private Foundations: Tax Law and Compliance, Second Edition; also with Ms. Blazek, The Legal Answer Book for Private Foundations; and with Thomas K. Hyatt, The Law of Tax-Exempt Healthcare Organizations, Second Edition. He also writes Bruce R. Hopkins’ Nonprofit Counsel, a monthly newsletter published by John Wiley & Sons. Mr. Hopkins earned his J.D. and L.L.M. degrees at the GeorgeWashington University and his B.A. at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri. Mr. Hopkins the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2009.

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