The Tax Law of Charitable Giving (Wiley Nonprofit Authority)
A completely updated guide to the laws and regulations governing charitable giving
This fully updated Fifth Edition of The Tax Law of Charitable Giving is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations. This new edition includes:
- Detailed documentation and citations, including references to regulations, rulings, cases, and tax literature
- An exhaustive index allowing for quick and easy reference
- Annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations
Table of Contents- Part One: Introduction to the Tax Law of Charitable Giving
- Chapter 1 Charitable Giving Law: Basic Concepts
- Chapter 2 The United States Tax System: An Overview
- Part Two: Basics of Charitable Giving Law
- Chapter 3 Fundamental Concepts
- Chapter 4 Gifts of Money and Property
- Chapter 5 Fundamentals of Planned Giving
- Part Three: Charitable Giving in General
- Chapter 6 Timing of Charitable Deductions
- Chapter 7 Percentage Limitations
- Chapter 8 Estate and Gift Tax Considerations
- Chapter 9 Special Gift Situations
- Chapter 10 Other Aspects of Deductible Giving
- Part Four: Planned Giving
- Chapter 11 Valuation of Partial Interests
- Chapter 12 Charitable Remainder Trusts
- Chapter 13 Pooled Income Funds
- Chapter 14 Charitable Gift Annuities
- Chapter 15 Other Gifts of Remainder Interests
- Chapter 16 Charitable Lead Trusts
- Chapter 17 Gifts of and Using Life Insurance
- Part Five: International Charitable Giving
- Chapter 18 International Giving by Individuals During Lifetime
- Chapter 19 International Giving by Individuals through Estates
- Chapter 20 International Giving by Corporations
- Part Six: Administration of Charitable Giving Programs
- Chapter 21 Substantiation and Appraisal Requirements
- Chapter 22 Disclosure Requirements
- Chapter 23 Special Events, Corporate Sponsorships, and Donor-Advised Funds
- Chapter 24 Reporting Requirements
- Chapter 25 State Fundraising Regulation