{"product_id":"charitable-giving-law-made-easy-9780471783534","title":"Charitable Giving Law Made Easy","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eCharitable Giving Law Made Easy demystifies the rules and regulations surrounding making gifts to charitable organizations--designed to help generous donors make wise giving decisions.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAbout the Author xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Charitable Giving Law: Basic Concepts 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCharitable Organizations 2\u003c\/p\u003e \u003cp\u003eCharitable Contributions 2\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIntroduction to Charitable Deductions 4\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePrivate Foundations 5\u003c\/p\u003e \u003cp\u003ePublic Charities 5\u003c\/p\u003e \u003cp\u003eWhat Difference Does It Make? 10\u003c\/p\u003e \u003cp\u003eTypes of Donors 10\u003c\/p\u003e \u003cp\u003eFactors Affecting Deductibility of Contributions 11\u003c\/p\u003e \u003cp\u003eGrantor Trust Rules 12\u003c\/p\u003e \u003cp\u003eDonor-Advised Funds 12\u003c\/p\u003e \u003cp\u003eCharitable Giving Subtleties 14\u003c\/p\u003e \u003cp\u003eCharitable Pledges 18\u003c\/p\u003e \u003cp\u003ePublic Policy Considerations 18\u003c\/p\u003e \u003cp\u003eSome Statistics 21\u003c\/p\u003e \u003cp\u003eSummary 22\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Contributions of Money and Property 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eContributions of Money 23\u003c\/p\u003e \u003cp\u003eNature of Property 24\u003c\/p\u003e \u003cp\u003eContributions of Property in General 25\u003c\/p\u003e \u003cp\u003eContributions of Long-Term Capital Gain Property in General 27\u003c\/p\u003e \u003cp\u003eContributions of Ordinary Income Property 27\u003c\/p\u003e \u003cp\u003eCertain Contributions of Capital Gain Property 31\u003c\/p\u003e \u003cp\u003eContributions of Property for Unrelated Use 33\u003c\/p\u003e \u003cp\u003eStep Transaction Doctrine 35\u003c\/p\u003e \u003cp\u003eValuation of Property 41\u003c\/p\u003e \u003cp\u003eSummary 44\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Timing of Charitable Deductions 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview 46\u003c\/p\u003e \u003cp\u003eContributions of Money in General 47\u003c\/p\u003e \u003cp\u003eContributions of Money by Check 47\u003c\/p\u003e \u003cp\u003eContributions by Debit or Credit Card 48\u003c\/p\u003e \u003cp\u003eContributions of Money by Telephone 49\u003c\/p\u003e \u003cp\u003eContributions of Securities 49\u003c\/p\u003e \u003cp\u003eContributions of Copyright Interests 52\u003c\/p\u003e \u003cp\u003eContributions by Means of Notes 52\u003c\/p\u003e \u003cp\u003eContributions by Letters of Credit 53\u003c\/p\u003e \u003cp\u003eContributions of Property Subject to Option 53\u003c\/p\u003e \u003cp\u003eContributions of Credit Card Rebates 56\u003c\/p\u003e \u003cp\u003eContributions of Tangible Personal Property 57\u003c\/p\u003e \u003cp\u003eContributions of Real Property 57\u003c\/p\u003e \u003cp\u003eTiming Set by Statute 57\u003c\/p\u003e \u003cp\u003eContributions by Corporations 58\u003c\/p\u003e \u003cp\u003eContributions by Partnerships 59\u003c\/p\u003e \u003cp\u003eContributions by Means of the Internet 61\u003c\/p\u003e \u003cp\u003eSummary 62\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Percentage Limitations on Charitable Deductions 63\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 63\u003c\/p\u003e \u003cp\u003eIndividuals’ Contribution Base 66\u003c\/p\u003e \u003cp\u003eCorporations’ Taxable Income 67\u003c\/p\u003e \u003cp\u003eOverview of Percentage Limitations 67\u003c\/p\u003e \u003cp\u003e50 Percent Limitation 69\u003c\/p\u003e \u003cp\u003e30 Percent Limitation for Gifts of Certain Property 71\u003c\/p\u003e \u003cp\u003eElectable 50 Percent Limitation 74\u003c\/p\u003e \u003cp\u003eGeneral 30 Percent Limitation 78\u003c\/p\u003e \u003cp\u003eInterplay of 50 Percent\/Special 30 Percent Limitations 79\u003c\/p\u003e \u003cp\u003eInterplay of 50 Percent\/General 30 Percent Limitations 79\u003c\/p\u003e \u003cp\u003eInterplay of Special 30 Percent\/General 30 Percent Limitations 80\u003c\/p\u003e \u003cp\u003e20 Percent Limitation 80\u003c\/p\u003e \u003cp\u003eContributions for Use of Charity 81\u003c\/p\u003e \u003cp\u003eBlending Percentage Limitations 81\u003c\/p\u003e \u003cp\u003eIndividuals’ Net Operating Loss Carryovers and Carrybacks 83\u003c\/p\u003e \u003cp\u003eRules for Spouses 84\u003c\/p\u003e \u003cp\u003eInformation Requirements 86\u003c\/p\u003e \u003cp\u003ePercentage Limitation for Corporations 87\u003c\/p\u003e \u003cp\u003eCorporations’ Net Operating Loss Carryovers and Carrybacks 88\u003c\/p\u003e \u003cp\u003eIllustrations 89\u003c\/p\u003e \u003cp\u003eSummary 91\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Estate and Gift Tax Considerations 92\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIntroduction to Taxes 92\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFederal Gift Tax 94\u003c\/p\u003e \u003cp\u003eFederal Estate Tax 103\u003c\/p\u003e \u003cp\u003eUnification of Taxes 110\u003c\/p\u003e \u003cp\u003eEstate Planning Principles 111\u003c\/p\u003e \u003cp\u003eRemainder Interests 119\u003c\/p\u003e \u003cp\u003eAscertainability of Charitable Interests 123\u003c\/p\u003e \u003cp\u003eGeneration-Skipping Transfer Tax System 125\u003c\/p\u003e \u003cp\u003eSummary 128\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Special Property Rules 129\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWorks of Art 129\u003c\/p\u003e \u003cp\u003eVehicles 131\u003c\/p\u003e \u003cp\u003eIntellectual Property 135\u003c\/p\u003e \u003cp\u003eAutomobile Expenses 137\u003c\/p\u003e \u003cp\u003eInventory 138\u003c\/p\u003e \u003cp\u003eScientific Research Property 142\u003c\/p\u003e \u003cp\u003eComputer Technology or Equipment 142\u003c\/p\u003e \u003cp\u003eLicense to Use Patent 143\u003c\/p\u003e \u003cp\u003eReal Property Used for Conservation Purposes 145\u003c\/p\u003e \u003cp\u003eS Corporation Stock 149\u003c\/p\u003e \u003cp\u003eUse of Property 154\u003c\/p\u003e \u003cp\u003eProperty Subject to Debt 154\u003c\/p\u003e \u003cp\u003eFuture Interests in Tangible Personal Property 157\u003c\/p\u003e \u003cp\u003eSummary 158\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Unique Charitable Gift Situations 159\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eContributions from Retirement Accounts 159\u003c\/p\u003e \u003cp\u003eDonors’ Creations 160\u003c\/p\u003e \u003cp\u003eCharity Auctions 161\u003c\/p\u003e \u003cp\u003eServices 167\u003c\/p\u003e \u003cp\u003eUnreimbursed Expenses 168\u003c\/p\u003e \u003cp\u003eLimit on Deduction Due to Pleasure 172\u003c\/p\u003e \u003cp\u003eBargain Sales 176\u003c\/p\u003e \u003cp\u003eContributions by Trusts 180\u003c\/p\u003e \u003cp\u003ePartial Interests 186\u003c\/p\u003e \u003cp\u003eCharitable Family Limited Partnerships 189\u003c\/p\u003e \u003cp\u003eForeign Tax Credit 191\u003c\/p\u003e \u003cp\u003eSummary 192\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Other Aspects of Deductible Giving 193\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eContributions by Means of Agent 194\u003c\/p\u003e \u003cp\u003eGifts for the Use of Charity 195\u003c\/p\u003e \u003cp\u003eConditional Gifts 197\u003c\/p\u003e \u003cp\u003eEarmarking of Gifts for Individuals 200\u003c\/p\u003e \u003cp\u003eDeduction Reduction Rules 204\u003c\/p\u003e \u003cp\u003eTwice-Basis Deductions 204\u003c\/p\u003e \u003cp\u003eAlternative Minimum Tax Considerations 205\u003c\/p\u003e \u003cp\u003eBusiness Expense Deduction 207\u003c\/p\u003e \u003cp\u003eLobbying Activities 207\u003c\/p\u003e \u003cp\u003eCorporate Sponsorships 208\u003c\/p\u003e \u003cp\u003eGifts to Noncharitable Organizations 212\u003c\/p\u003e \u003cp\u003eReallocation of Deductions 214\u003c\/p\u003e \u003cp\u003eFunding of Terrorism 215\u003c\/p\u003e \u003cp\u003eStatute of Limitations 215\u003c\/p\u003e \u003cp\u003eConcept of Trust Income 216\u003c\/p\u003e \u003cp\u003ePenalties 219\u003c\/p\u003e \u003cp\u003eSummary 224\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Planned Giving 225\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 225\u003c\/p\u003e \u003cp\u003eCharitable Remainder Trusts 228\u003c\/p\u003e \u003cp\u003eEarly Termination of Remainder Trusts 234\u003c\/p\u003e \u003cp\u003ePooled Income Funds 235\u003c\/p\u003e \u003cp\u003eCharitable Gift Annuities 238\u003c\/p\u003e \u003cp\u003eOther Gifts of Remainder Interests 239\u003c\/p\u003e \u003cp\u003eCharitable Lead Trusts 243\u003c\/p\u003e \u003cp\u003eApplication of Securities Laws 243\u003c\/p\u003e \u003cp\u003eApplication of Antitrust Laws 245\u003c\/p\u003e \u003cp\u003eSummary 246\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Gifts of and Using Life Insurance 247\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 247\u003c\/p\u003e \u003cp\u003eLife Insurance Concepts 248\u003c\/p\u003e \u003cp\u003eCharitable Giving and Life Insurance 251\u003c\/p\u003e \u003cp\u003eInsurable Interest 257\u003c\/p\u003e \u003cp\u003eUnrelated Debt-Financed Income Considerations 261\u003c\/p\u003e \u003cp\u003eCharitable Split-Dollar Insurance Plans 261\u003c\/p\u003e \u003cp\u003eSummary 269\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 International Charitable Giving 270\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 270\u003c\/p\u003e \u003cp\u003eBackground 271\u003c\/p\u003e \u003cp\u003eEarmarking and Conduit Restrictions 273\u003c\/p\u003e \u003cp\u003eControl over Foreign Donees 276\u003c\/p\u003e \u003cp\u003eIncome Tax Treaties 280\u003c\/p\u003e \u003cp\u003eEstate and Gift Tax Considerations 281\u003c\/p\u003e \u003cp\u003eEstate Tax Rules 281\u003c\/p\u003e \u003cp\u003eGift Tax Rules 286\u003c\/p\u003e \u003cp\u003eCharitable Giving by Noncitizen Nonresidents 287\u003c\/p\u003e \u003cp\u003eCorporate Gifts to U.S. Charity for Overseas Use 288\u003c\/p\u003e \u003cp\u003eGifts of Goods or Services to Benefit Foreign Charity 289\u003c\/p\u003e \u003cp\u003eGrants of Funds from U.S. Corporation–Related Foundations to Foreign Charity 290\u003c\/p\u003e \u003cp\u003eSummary 299\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Administration of Charitable Giving Programs 300\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBurden of Proof Rules 300\u003c\/p\u003e \u003cp\u003eGift Substantiation Requirements 301\u003c\/p\u003e \u003cp\u003eDisclosure of Gifts of Property 307\u003c\/p\u003e \u003cp\u003eDispositions of Contributed Property 309\u003c\/p\u003e \u003cp\u003eAppraisal Requirements 310\u003c\/p\u003e \u003cp\u003eOffering of Information or Services 315\u003c\/p\u003e \u003cp\u003eTax Shelters 315\u003c\/p\u003e \u003cp\u003eQuid Pro Quo Contribution Rules 317\u003c\/p\u003e \u003cp\u003eDisclosure by Noncharitable Organizations 320\u003c\/p\u003e \u003cp\u003eState Fundraising Regulation 323\u003c\/p\u003e \u003cp\u003eSummary 336\u003c\/p\u003e \u003cp\u003eGlossary 337\u003c\/p\u003e \u003cp\u003eEpilogue 339\u003c\/p\u003e \u003cp\u003eIndex 352\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":51767553098071,"sku":"9780471783534","price":25.19,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780471783534.jpg?v=1758713762","url":"https:\/\/bookcurl.com\/products\/charitable-giving-law-made-easy-9780471783534","provider":"Book Curl","version":"1.0","type":"link"}