The Tax Law of Charitable GivingJohn Wiley & Sons, 2005 M02 22 - 816 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:
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. |
Contents
| 55 | |
Part III Charitable Giving in General | 169 |
Part IV Planned Giving | 393 |
Part V International Charitable Giving | 545 |
Part VI Administration of Charitable Giving Programs | 579 |
Part VII Appendices | 639 |
Table of Cases | 683 |
Table of IRS Revenue Rulings and Revenue Procedures | 692 |
Table of IRS Private Determinations Cited in Text | 695 |
Table of IRS Private Letter Rulings Technical Advice Memoranda and General Counsel Memoranda | 698 |
Table of Cases Discussed in Bruce R Hopkins Nonprofit Counsel | 705 |
Table of Revenue Rulings Discussed in Bruce R Hopkins Nonprofit Counsel | 707 |
Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R Hopkins Nonprofit Counsel | 708 |
Index | 709 |
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Common terms and phrases
30 percent accompanied by note annual apply appraisal basis benefit capital gain property carryover charitable contribution deduction charitable donee charitable lead trust charitable purposes charitable remainder trust Commissioner contributed property corporation court CRUT death described in IRC determined distribution donated donor entities example exempt fair market value federal income tax federal tax law fundraising futures contracts gift tax governing instrument grantor gross income income beneficiary income interest income tax charitable individual individual’s IRS ruled long-term capital gain noncharitable nonprofit ordinary income organization’s paid payment percent limitation percentage pooled income fund portion Priv private foundation private letter rulings public charitable organization qualified received recipient regulations remainder interest spouse substantial tax charitable contribution tax charitable deduction Tax-Exempt Organizations taxable income taxpayer term text accompanied tion transaction transfer trust instrument United unitrust amount valuation
Popular passages
Page 280 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 548 - The exemption from taxation of money or property devoted to charitable and other purposes is based upon the theory that the government is compensated for the loss of revenue by its relief from financial burden which would otherwise have to be met by appropriations from public funds...
Page 96 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 309 - ... (B) in the case of a letter, memorandum, or similar property, a taxpayer for whom such property was prepared or produced, or (C) a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from a sale or exchange, in whole or part by reference to the basis of such property in the hands of a taxpayer described in subparagraph (A...
Page 9 - Wherever at the head of some new undertaking you see the government in France, or a man of rank in England, in the United States you will be sure to find an association.
Page 8 - In many cases, though individuals may not do the particular thing so well, on the average, as the officers of government, it is nevertheless desirable that it should be done by them, rather than by the government, as a means to their own mental education — a mode of strengthening their active faculties, exercising their judgement, and giving them a familiar knowledge of the subjects with which they are thus left to deal.
Page 9 - I have shown that these influences are almost null in democratic countries ; they must therefore be artificially created, and this can only be accomplished by associations.
Page 272 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 355 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.