Details
The Tax Law of Charitable Giving
2022 Cumulative Supplement6. Aufl.
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115,99 € |
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| Verlag: | Wiley |
| Format: | |
| Veröffentl.: | 12.04.2022 |
| ISBN/EAN: | 9781119873570 |
| Sprache: | englisch |
| Anzahl Seiten: | 112 |
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Beschreibungen
<b>An essential resource for lawyers, accountants, consultants, board members, and leaders involved with charitable organizations</b><br /> In <i>The Tax Law of Charitable Giving: 2022 Cumulative Supplement, 6th Edition,</i> 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 <i>Supplement</i> is an essential resource for business leaders involved in charitable organizations and the accountants, lawyers, and consultants who advise them.
<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</p> <p><b>PART EIGHT TABLES</b></p> <p>Table of Cases</p> <p>Table of IRS Revenue Rulings and Revenue Procedures</p> <p>Table of IRS Private Determinations Cited in Text</p> <p>Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda</p> <p>Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel</p> <p>Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit Counsel</p> <p>Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel</p> <p>About the Online Resources</p> <p>Index</p>
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