The tax law of charitable giving / Bruce R. Hopkins.

Format:

Book

Author/Creator:

Hopkins, Bruce R., author.

Language:

English

Subjects (All):

Income tax deductions for charitable contributions--United States.

Income tax deductions for charitable contributions.

Physical Description:

1 online resource (115 pages)

Edition:

Fifth edition.

Place of Publication:

Hoboken, New Jersey : John Wiley & Sons, [2022]

Summary:

An essential resource for lawyers, accountants, consultants, board members, and leaders involved with charitable organizations In 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.

Contents:

Cover

Title Page

Copyright Page

Contents

A Letter to the Reader

About the Author

Book Citations

Part One Introduction to the Tax Law of Charitable Giving

Chapter One: Charitable Giving Law

1.4Statistical Profile of Charitable Sector

Chapter Two: Fundamental Concepts

2.1Definition of Gift

2.6Factors Affecting Income Tax Deductibility of Charitable Gifts

Chapter Three: Contributions of Money and Property

3.7Step Transaction Doctrine

Part Two Charitable Giving in General

Chapter Five: Limitations on Annual Deductibility

5.1Overview of Law

Chapter Seven: Unique Charitable Contribution Laws

7.6Easements and Other Conservation Property

7.9Retirement Plan Accounts

7.28Virtual Currency Transactions

Chapter Eight: Additional Aspects of Deductible Giving

8.5Interrelationship with Business Expense Deduction

8.14Abusive Tax Transactions

Part Three Planned Giving

Chapter Nine: Planned Giving and Valuation

9.2Partial Interests Law

Chapter Ten: Charitable Remainder Trusts

10.16Early Terminations of Charitable Remainder Trusts

Part Five Administration of Charitable Giving Programs

Chapter Nineteen: Substantiation and Appraisal Law

19.3Substantiation Law for Charitable Contributions of 250 or More

19.4Substantiation Law for Noncash Charitable Contributions

Chapter Twenty-One: Special Events, Corporate Sponsorships, and Donor‐Advised Funds

21.4Donor‐Advised Funds

Chapter Twenty-Three: Valuation Principles and Various Penalties

23.1Valuation of Property-General Principles

23.3Valuation of Securities

23.4Valuation of Other Types of Property

23.6Federal Tax Penalties

23.8Burden of Production and Procedural Law

Part Eight Tables

Table of Cases

Table of IRS Revenue Rulings and Revenue Procedures.

Table of IRS Private Determinations Cited in Text

Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda

Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel

Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel

Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel

About the Online Resources

Index

EULA.

Notes:

Description based on print version record.

Includes index.

Other Format:

Print version: Hopkins, Bruce R. The Tax Law of Charitable Giving

ISBN:

9781119873563

1119873568

9781119873570

1119873576

OCLC:

1328025015