Title: Charitable gift planning : a practical guide for the estate planner /
Authors: Ray, Thomas J.,; Ray, Thomas J.,
Publisher: Section of Real Property, Probate and Trust Law, ABA,
Year: 2007
Subjects: Income tax deductions for charitable contributions United States; Tax planning United States.
Contents: Charitable deduction rules for gifts by individuals and their estates -- Donor controls and private foundations -- Foundation substitutes -- Charitable remainder trusts -- Dangerous dips for charitable remainder trusts -- Financial and estate planning applications for charitable remainder trusts -- Other deferred giving arrangements -- Charitable lead trusts -- Financial and estate planning applications for charitable lead trusts -- Trustee issues -- Charitable planning with retirement plan assets -- Charitable planning with business assets.