The Tax Law of Charitable Giving

Front Cover
Wiley, 2005 M01 12 - 722 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, and that they are well prepared to make decisions about their organization’s fund-development program.

Written by the country’s leading legal authority on tax-exempt organizations and charitable giving, this Third Edition features coverage of:

  • New rules concerning charitable contributions of used vehicles and intellectual property
  • New rules addressing the concepts of income and principal
  • New characterization and ordering rules applicable to charitable remainder trusts
  • Applying the public policy doctrine to the availability of the charitable deduction
  • The impact of the tax cut legislation on the charitable giving rules

The Tax Law of Charitable Giving, Third Edition is a go-to resource for nonprofit lawyers, nonprofit accountants, fundraising professionals, nonprofit executives, directors and managers, nonprofit consultants, financial planners, insurance companies, and corporate and (big) individual donors.

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About the author (2005)

Bruce R. Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli Shalton Welte Suelthaus PC, having practiced law in Washington, D.C., for 26 years. 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, 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. He was accorded the Assistant Commissioner's (IRS) Award in 1984.
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 the Law of Tax-Exempt Organizations, Eight Edition; Planning Guide Nonprofits' Guide to Internet  Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; The First Deal 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; The Nonprofit Law Dictionary; Starting and Managing a Nonprofit Organizations; The Nonprofit Law Dictionary; Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth; 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; with D. Benson Tesdahl, Intermediate Sanctions: Curbing Nonprofit Abuse; 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 George Washington 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.

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