Charitable Giving Law Made Easy
, by Hopkins, Bruce R.
- ISBN: 9780471783534 | 0471783536
- Cover: Hardcover
- Copyright: 11/28/2006
This authoritative guide presents in-depth discussions on such hot topics as the timing of charitable deductions, estate and gift tax considerations, special property rules, and planned giving. Packed with practical tips and hard-to-find advice, Charitable Giving Law Made Easy sheds light on complex legal issues concerning charitable giving with plain-language explanations of laws and regulations for non-legal professionals.
BRUCE R. HOPKINS is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Welte Suelthaus PC. He is the author or coauthor of nineteen books, including The Law of Tax-Exempt Organizations, Eighth Edition (and the forthcoming Ninth Edition); Planning Guide for the Law of Tax-Exempt Organizations; Nonprofit Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The Law of Fundraising, Third Edition; Private Foundations: Tax Law and Compliance, Second Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sanctions; and The Law of Tax-Exempt Healthcare Organizations, Second Edition, as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.
| Preface | ix | ||||
| About the Author | xi | ||||
| Chapter 1 Charitable Giving Law: Basic Concepts | 1 | (22) | |||
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2 | (1) | |||
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2 | (2) | |||
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4 | (1) | |||
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5 | (1) | |||
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10 | (1) | |||
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11 | (1) | |||
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12 | (1) | |||
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12 | (2) | |||
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14 | (4) | |||
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18 | (1) | |||
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18 | (3) | |||
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21 | (1) | |||
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22 | (1) | |||
| Chapter 2 Contributions of Money and Property | 23 | (22) | |||
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23 | (1) | |||
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24 | (1) | |||
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25 | (2) | |||
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27 | (1) | |||
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27 | (4) | |||
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31 | (2) | |||
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33 | (2) | |||
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35 | (6) | |||
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41 | (3) | |||
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44 | (1) | |||
| Chapter 3 Timing of Charitable Deductions | 45 | (18) | |||
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46 | (1) | |||
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47 | (1) | |||
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47 | (1) | |||
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48 | (1) | |||
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49 | (1) | |||
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49 | (3) | |||
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52 | (1) | |||
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53 | (3) | |||
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56 | (1) | |||
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57 | (1) | |||
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57 | (1) | |||
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57 | (1) | |||
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58 | (1) | |||
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59 | (2) | |||
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61 | (1) | |||
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62 | (1) | |||
| Chapter 4 Percentage Limitations on Charitable Deductions | 63 | (29) | |||
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63 | (3) | |||
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66 | (1) | |||
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67 | (1) | |||
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67 | (2) | |||
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69 | (2) | |||
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71 | (3) | |||
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74 | (4) | |||
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78 | (1) | |||
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79 | (1) | |||
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80 | (1) | |||
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81 | (2) | |||
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83 | (1) | |||
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84 | (2) | |||
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86 | (1) | |||
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87 | (1) | |||
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88 | (1) | |||
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89 | (2) | |||
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91 | (1) | |||
| Chapter 5 Estate and Gift Tax Considerations | 92 | (37) | |||
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92 | (2) | |||
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94 | (9) | |||
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103 | (7) | |||
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110 | (1) | |||
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111 | (8) | |||
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119 | (4) | |||
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123 | (2) | |||
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125 | (3) | |||
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128 | (1) | |||
| Chapter 6 Special Property Rules | 129 | (30) | |||
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129 | (2) | |||
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131 | (4) | |||
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135 | (2) | |||
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137 | (1) | |||
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138 | (4) | |||
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142 | (1) | |||
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142 | (1) | |||
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143 | (2) | |||
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145 | (4) | |||
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149 | (5) | |||
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154 | (1) | |||
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154 | (3) | |||
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157 | (1) | |||
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158 | (1) | |||
| Chapter 7 Unique Charitable Gift Situations | 159 | (34) | |||
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159 | (1) | |||
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160 | (1) | |||
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161 | (6) | |||
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167 | (1) | |||
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168 | (4) | |||
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172 | (4) | |||
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176 | (4) | |||
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180 | (6) | |||
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186 | (3) | |||
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189 | (2) | |||
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191 | (1) | |||
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192 | (1) | |||
| Chapter 8 Other Aspects of Deductible Giving | 193 | (32) | |||
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194 | (1) | |||
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195 | (2) | |||
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197 | (3) | |||
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200 | (4) | |||
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204 | (1) | |||
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204 | (1) | |||
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205 | (2) | |||
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207 | (1) | |||
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207 | (1) | |||
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208 | (4) | |||
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212 | (2) | |||
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214 | (1) | |||
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215 | (1) | |||
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215 | (1) | |||
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216 | (3) | |||
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219 | (5) | |||
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224 | (1) | |||
| Chapter 9 Planned Giving | 225 | (22) | |||
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225 | (3) | |||
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228 | (6) | |||
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234 | (1) | |||
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235 | (3) | |||
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238 | (1) | |||
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239 | (4) | |||
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243 | (1) | |||
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243 | (2) | |||
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245 | (1) | |||
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246 | (1) | |||
| Chapter 10 Gifts of and Using Life Insurance | 247 | (23) | |||
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247 | (1) | |||
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248 | (3) | |||
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251 | (6) | |||
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257 | (4) | |||
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261 | (1) | |||
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261 | (8) | |||
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269 | (1) | |||
| Chapter 11 International Charitable Giving | 270 | (30) | |||
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270 | (1) | |||
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271 | (2) | |||
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273 | (3) | |||
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276 | (4) | |||
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280 | (1) | |||
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281 | (1) | |||
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281 | (5) | |||
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286 | (1) | |||
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287 | (1) | |||
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288 | (1) | |||
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289 | (1) | |||
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290 | (9) | |||
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299 | (1) | |||
| Chapter 12 Administration of Charitable Giving Programs | 300 | (37) | |||
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300 | (1) | |||
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301 | (6) | |||
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307 | (2) | |||
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309 | (1) | |||
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310 | (5) | |||
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315 | (1) | |||
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315 | (2) | |||
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317 | (3) | |||
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320 | (3) | |||
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323 | (13) | |||
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336 | (1) | |||
| Glossary | 337 | (2) | |||
| Epilogue | 339 | (13) | |||
| Index | 352 |
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