The Tax Law of Charitable Giving

 
 
Standards Information Network (Verlag)
  • 5. Auflage
  • |
  • erschienen am 15. April 2020
  • |
  • 240 Seiten
 
E-Book | PDF mit Adobe DRM | Systemvoraussetzungen
978-1-119-63912-1 (ISBN)
 
A completely updated guide to the laws and regulations governing charitable giving This fully updated Fifth Edition of The Tax Law of Charitable Giving, e-book version, 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; and annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations.
5. Auflage
  • Englisch
  • Newark
  • |
  • USA
John Wiley & Sons Inc
  • Für Beruf und Forschung
  • 1,77 MB
978-1-119-63912-1 (9781119639121)
weitere Ausgaben werden ermittelt
  • Cover
  • Title Page
  • Copyright
  • Contents
  • Preface
  • About the Author
  • Book Citations
  • Part One Introduction to the Tax Law of Charitable Giving
  • Chapter One: Charitable Giving Law: Basic Concepts
  • § 1.3 Principles of Charitable Organizations Law Philosophy
  • § 1.4 Statistical Profile of Charitable Sector
  • Chapter Two: The United States Tax System: An Overview
  • § 2.5 Deductions
  • § 2.6 Standard Deduction
  • § 2.7 Concept of Taxable Income
  • § 2.15 Taxation of Income
  • Part Two Basics of Charitable Giving Law
  • Chapter Three: Fundamental Concepts
  • § 3.1 Meaning of Gift
  • § 3.2 Meaning of Donor
  • § 3.4 Public Charities and Private Foundations
  • § 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts
  • § 3.7 Charitable Organizations Listing Reliance Rules
  • Chapter Four: Gifts of Money and Property
  • § 4.3 Gifts of Long-Term Capital Gain Property in General
  • *§ 4.4 Gifts of Ordinary Income Property
  • *§ 4.8 Step Transaction Doctrine
  • Chapter Five: Fundamentals of Planned Giving
  • § 5.5 Pooled Income Funds
  • Part Three Charitable Giving in General
  • Chapter Six: Timing of Charitable Deductions
  • § 6.13 Gifts of Real Property
  • § 6.13A Gifts of Easements (New)
  • § 6.15 Gifts by S Corporations
  • § 6.16 Gifts by Partnerships
  • Chapter Seven: Percentage Limitations
  • § 7.2 Individual's Contribution Base
  • § 7.4 Percentage Limitations: An Overview
  • § 7.4A Sixty Percent Limitation
  • § 7.5 Fifty Percent Limitation
  • § 7.12A Qualified Conservation Contributions
  • § 7.12B Conservation Gifts by Farmers and Ranchers
  • Chapter Eight: Estate and Gift Tax Considerations
  • § 8.2 Federal Gift Tax
  • *§ 8.4 Unification of Taxes
  • Chapter Nine: Special Gift Situations
  • § 9.3 Inventory
  • § 9.7 Conservation Property
  • § 9.10 Retirement Plan Accounts
  • § 9.15 Unreimbursed Expenses
  • § 9.19 Bargain Sales
  • § 9.22 Contributions by Trusts
  • § 9.22A Contributions by Estates
  • § 9.23 Partial Interests
  • § 9.25A College Seating Rights
  • *§ 9.31 Public Policy Considerations
  • Chapter Ten: Other Aspects of Deductible Giving
  • § 10.1 Valuation of Property
  • § 10.4 Conditional Gifts
  • § 10.7 Interrelationship with Business Expense Deduction
  • § 10.14 Penalties
  • § 10.15 Abusive Tax Transactions
  • Part Four Planned Giving
  • Chapter Eleven: Valuation of Partial Interests
  • § 11.3 General Actuarial Valuations
  • Chapter Twelve: Charitable Remainder Trusts
  • § 12.1 Definitions
  • § 12.2 Charitable Remainder Annuity Trust Rules
  • § 12.3 Charitable Remainder Unitrust Rules
  • § 12.4 Issues
  • § 12.7 Early Terminations of Charitable Remainder Trusts
  • *§ 12.7A Basis in Disposition of Term Interest
  • § 12.8 Taxation of Charitable Remainder Trusts
  • § 12.10 Private Foundation Rules
  • § 12.12 Calculation of Charitable Deduction
  • § 12.13 Regular Termination of Charitable Remainder Trusts
  • Chapter Thirteen: Pooled Income Funds
  • § 13.5 Mandatory Provisions
  • § 13.7 Pass-Through of Depreciation
  • Chapter Sixteen: Charitable Lead Trusts
  • *§ 16.4 Tax Treatment of Charitable Lead Trusts
  • § 16.5 Testamentary Use of Charitable Lead Trusts
  • § 16.7 Private Foundation Rules
  • Part Five International Charitable Giving
  • Chapter Eighteen: International Giving by Individuals During Lifetime
  • *§ 18.4 Control over Foreign Donees
  • Part Six Administration of Charitable Giving Programs
  • Chapter Twenty-One: Substantiation and Appraisal Requirements
  • § 21.1 Introduction
  • *§ 21.2 Record-Keeping Requirements for Gifts of Money
  • *§ 21.2A Substantiation Requirement for Conservation Contributions
  • § 21.3 Substantiation Requirements for Gifts of $250 or More
  • § 21.4 Substantiation Requirements for Noncash Gifts
  • § 21.5 Appraisal Requirements
  • *§ 21.7 Rules as to Clothing and Household Items
  • *§ 21.7A Substantiation Requirements for Gifts to Donor-Advised Funds
  • § 21.8 Burden of Proof Rules
  • Chapter Twenty-Three: Special Events, Corporate Sponsorships, and Donor-Advised Funds
  • § 23.4 Donor-Advised Funds
  • Part Seven Appendices
  • Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC § 7520)
  • Appendix I: Deemed Rates of Return for Transfers to New Pooled Income Funds
  • Part Eight Tables
  • Cumulative Table of Cases
  • Cumulative Table of IRS Revenue Rulings and Revenue Procedures
  • Cumulative Table of IRS Private Determinations Cited in Text
  • Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
  • Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
  • Cumulative 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
  • Cumulative Index
  • EULA

Dateiformat: PDF
Kopierschutz: Adobe-DRM (Digital Rights Management)

Systemvoraussetzungen:

Computer (Windows; MacOS X; Linux): Installieren Sie bereits vor dem Download die kostenlose Software Adobe Digital Editions (siehe E-Book Hilfe).

Tablet/Smartphone (Android; iOS): Installieren Sie bereits vor dem Download die kostenlose App Adobe Digital Editions (siehe E-Book Hilfe).

E-Book-Reader: Bookeen, Kobo, Pocketbook, Sony, Tolino u.v.a.m. (nicht Kindle)

Das Dateiformat PDF zeigt auf jeder Hardware eine Buchseite stets identisch an. Daher ist eine PDF auch für ein komplexes Layout geeignet, wie es bei Lehr- und Fachbüchern verwendet wird (Bilder, Tabellen, Spalten, Fußnoten). Bei kleinen Displays von E-Readern oder Smartphones sind PDF leider eher nervig, weil zu viel Scrollen notwendig ist. Mit Adobe-DRM wird hier ein "harter" Kopierschutz verwendet. Wenn die notwendigen Voraussetzungen nicht vorliegen, können Sie das E-Book leider nicht öffnen. Daher müssen Sie bereits vor dem Download Ihre Lese-Hardware vorbereiten.

Bitte beachten Sie bei der Verwendung der Lese-Software Adobe Digital Editions: wir empfehlen Ihnen unbedingt nach Installation der Lese-Software diese mit Ihrer persönlichen Adobe-ID zu autorisieren!

Weitere Informationen finden Sie in unserer E-Book Hilfe.


Download (sofort verfügbar)

115,99 €
inkl. 7% MwSt.
Download / Einzel-Lizenz
PDF mit Adobe DRM
siehe Systemvoraussetzungen
E-Book bestellen