The tax law of charitable giving
By: Bruce R. Hopkins
Edition: 4th ed.
Publisher: Wiley
Published: 2010
Place of publication: Hoboken, NJ
Language: eng
Number of pages: 817
ISBN-13: 9780470560600
Subjects: Income tax deductions for charitable contributions
Notes: Includes bibliographical references (p. 763-776) and index.
Table of contents: title: Charitable giving law : basic concepts; title: The United States tax system : an overview; title: Fundmental concepts; title: Gifts of money and property; title: Fundamentals of planned giving; title: Timing of charitable deductions; title: Percentage limitations; title: Estate and gift tax considerations; title: Special gift situations; title: Other aspects of deductible giving; title: Valuation of partial interests; title: Charitable remainder trusts; title: Pooled income funds; title: Charitable gift annuities; title: Other gifts of remainder interests; title: Charitable lead trusts; title: Gifts of and using life insurance; title: International giving by individuals during lifetime; title: International giving by individuals through estates; title: International giving by corporations; title: Substantiation and appraisal requirements; title: Disclosure requirements; title: Special events, corporate sponsorships, and donor-advised funds; title: Reporting requirements; title: State fundraising regulation.