The Tax Law of Charitable GivingCharitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond. This book is supplemented annually. |
Contents
Fundamental Definitions | 7 |
1 Mandatory Payments New | 14 |
Gifts of Money and Property | 16 |
Copyright | |
12 other sections not shown
Other editions - View all
The Tax Law of Charitable Giving, 2003 Cumulative Supplement Bruce R. Hopkins No preview available - 2002 |
Common terms and phrases
accompanied by note applies benefit capital gain charitable contribution deduction charitable giving charitable lead trusts charitable organization charitable remainder trust charitable remainder unitrust charitable split-dollar insurance Commissioner Company corporation court CRUT Delete text distribution donated donor donor-advised funds entities estate tax Exempt Organizations Continuing expenses incurred fair market value federal following existing material footnote following period gift tax Helvering Hopkins income beneficiary income interest beneficiary income tax individual infra Insert as last Insert as second Insert following existing Insert footnote following Intermediate Sanctions IRS ruled July NIMCRUT Organizations Continuing Professional partial interest patent payments percent Priv Private Foundations private letter rulings pursuant remainder interest second complete paragraph second paragraph tax law tax-exempt taxable income text accompanied third complete paragraph tion transaction transfer trust assets United unitrust amount unreimbursed expenses valuation vehicle