Tax Law of Charitable Giving

2022 Cumulative Supplement

Häftad, Engelska, 2022

Av Bruce R. Hopkins, District of Columbia Bar) Hopkins, Bruce R. (Member, Bruce R Hopkins

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An essential resource for lawyers, accountants, consultants, board members, and leaders involved with charitable organizationsIn The Tax Law of Charitable Giving: 2022 Cumulative Supplement, 6th Edition, 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 Supplement is an essential resource for business leaders involved in charitable organizations and the accountants, lawyers, and consultants who advise them.

Produktinformation

Utgivningsdatum2022-06-13
Mått178 x 249 x 15 mm
Vikt159 g
FormatHäftad
SpråkEngelska
Antal sidor112
Upplaga6
FörlagJohn Wiley & Sons Inc
ISBN9781119873556

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PrefaceAbout the AuthorBook CitationsPART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVINGChapter One Charitable Giving Law: Basic Concepts§ 1.4 Statistical Profile of Charitable SectorChapter Two Fundamental Concerns§ 2.1 Definition of Gift§ 2.6 Factors Affecting Income Tax Deductibility of Charitable GiftsChapter Three Contributions of Money and Property§ 3.7 Step Transaction DoctrinePART TWO CHARITABLE GIVING IN GENERALChapter Five Limitations on Annual Deductibility§ 5.1 Overview of LawChapter Seven Unique Charitable Contribution Laws§ 7.6 Easements and Other Conservation Property§ 7.9 Retirement Plan Accounts§ 7.28 Virtual Currency TransactionsChapter Eight Additional Aspects of Deductible Giving§ 8.5 Interrelationship with Business Expense Deduction§ 8.14 Abusive Tax TransactionsPART THREE PLANNED GIVINGChapter Nine Planned Giving and Valuation§ 9.2 Partial Interests LawChapter Ten Charitable Remainder Trusts§ 10.16 Early Terminations of Charitable Remainder TrustsPART FIVE ADMINISTRATION OF CHARITABLE GIVING PROGRAMSChapter 19 Substantiation and Appraisal Law§ 19.3 Substantiation Law for Charitable Contributions of $250 or More§ 19.4 Substantiation Law for Noncash Charitable ContributionsChapter 21 Special Events, Corporate Sponsorships, and Donor-Advised Funds§ 21.4 Donor-Advised FundsChapter 23 Valuation Principles and Various Penalties§ 23.1 Valuation of Property—General Principles§ 23.3 Valuation of Securities§ 23.4 Valuation of Other Types of Property§ 23.6 Federal Tax Penalties§ 23.8 Burden of Production and Procedural LawPART EIGHT TABLESTable of CasesTable of IRS Revenue Rulings and Revenue ProceduresTable of IRS Private Determinations Cited in TextTable of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel MemorandaTable of Cases Discussed in Bruce R. Hopkins’ Nonprofit CounselTable of IRS Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit CounselTable of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit CounselAbout the Online ResourcesIndex