{"product_id":"the-tax-law-of-charitable-giving-6th-edition-website-9781119756002","title":"The Tax Law of Charitable Giving 6th Edition","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface xv\u003c\/p\u003e \u003cp\u003eBook Citations xix\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart One Introduction to the Tax Law of Charitable Giving\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Charitable Giving Law: Basic Concepts 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 1.1 Introduction to Charitable Contribution Deduction 3\u003c\/p\u003e \u003cp\u003e§ 1.2 Defining \u003ci\u003eTax-Exempt Organizations \u003c\/i\u003e5\u003c\/p\u003e \u003cp\u003e§ 1.3 Charitable Organizations Law Philosophy 8\u003c\/p\u003e \u003cp\u003e§ 1.4 Statistical Profile of Charitable Sector 23\u003c\/p\u003e \u003cp\u003e§ 1.5 History of Charitable Contribution Deduction 29\u003c\/p\u003e \u003cp\u003e§ 1.6 Charitable Contribution Deduction Reform Proposals 32\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Fundamental Concepts 35\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 2.1 Definition of \u003ci\u003eGift \u003c\/i\u003e36\u003c\/p\u003e \u003cp\u003e§ 2.2 Definition of \u003ci\u003eDonor \u003c\/i\u003e83\u003c\/p\u003e \u003cp\u003e§ 2.3 Definition of \u003ci\u003eCharitable Organization \u003c\/i\u003e84\u003c\/p\u003e \u003cp\u003e§ 2.4 Public Charities and Private Foundations 96\u003c\/p\u003e \u003cp\u003e§ 2.5 Unrelated Business Law 113\u003c\/p\u003e \u003cp\u003e§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 121\u003c\/p\u003e \u003cp\u003e§ 2.7 Charitable Organizations Listing Reliance Rules 122\u003c\/p\u003e \u003cp\u003e§ 2.8 Grantor Trust Law 126\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Contributions of Money and Property 129\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 3.1 Contributions of Money 129\u003c\/p\u003e \u003cp\u003e§ 3.2 Contributions of Property in General 130\u003c\/p\u003e \u003cp\u003e§ 3.3 Contributions of Long-Term Capital Gain Property in General 132\u003c\/p\u003e \u003cp\u003e§ 3.4 Contributions of Ordinary Income Property 132\u003c\/p\u003e \u003cp\u003e§ 3.5 Certain Contributions of Capital Gain Property 136\u003c\/p\u003e \u003cp\u003e§ 3.6 Contributions of Property for Unrelated Use 139\u003c\/p\u003e \u003cp\u003e§ 3.7 Step Transaction Doctrine 142\u003c\/p\u003e \u003cp\u003e§ 3.8 Charitable Pledges 148\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Two Charitable Giving in General\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Timing of Charitable Deductions 153\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 4.1 Overview of Law 154\u003c\/p\u003e \u003cp\u003e§ 4.2 Contributions of Money in General 155\u003c\/p\u003e \u003cp\u003e§ 4.3 Contributions of Money by Check 155\u003c\/p\u003e \u003cp\u003e§ 4.4 Contributions of Money by Credit Card 158\u003c\/p\u003e \u003cp\u003e§ 4.5 Contributions of Money by Telephone 159\u003c\/p\u003e \u003cp\u003e§ 4.6 Contributions of Securities 159\u003c\/p\u003e \u003cp\u003e§ 4.7 Contributions of Copyright Interest 162\u003c\/p\u003e \u003cp\u003e§ 4.8 Contributions by Means of Notes 163\u003c\/p\u003e \u003cp\u003e§ 4.9 Contributions by Letters of Credit 163\u003c\/p\u003e \u003cp\u003e§ 4.10 Contributions of Property Subject to Option 164\u003c\/p\u003e \u003cp\u003e§ 4.11 Contributions of Stock Options 165\u003c\/p\u003e \u003cp\u003e§ 4.12 Contributions of Credit Card Rebates 167\u003c\/p\u003e \u003cp\u003e§ 4.13 Contributions of Tangible Personal Property 167\u003c\/p\u003e \u003cp\u003e§ 4.14 Contributions of Real Property 168\u003c\/p\u003e \u003cp\u003e§ 4.15 Contributions of Easements 168\u003c\/p\u003e \u003cp\u003e§ 4.16 Contributions by C Corporations 169\u003c\/p\u003e \u003cp\u003e§ 4.17 Contributions by S Corporations 170\u003c\/p\u003e \u003cp\u003e§ 4.18 Contributions by Partnerships 171\u003c\/p\u003e \u003cp\u003e§ 4.19 Contributions by Means of the Internet 173\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Limitations on Annual Deductibility 175\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 5.1 Overview of Law 176\u003c\/p\u003e \u003cp\u003e§ 5.2 Individuals’ Contribution Base 179\u003c\/p\u003e \u003cp\u003e§ 5.3 Corporations’ Taxable Income 179\u003c\/p\u003e \u003cp\u003e§ 5.4 Percentage Limitations: An Overview 180\u003c\/p\u003e \u003cp\u003e§ 5.5 Sixty Percent Limitation 182\u003c\/p\u003e \u003cp\u003e§ 5.6 Fifty Percent Limitation 183\u003c\/p\u003e \u003cp\u003e§ 5.7 Thirty Percent Limitation for Gifts of Certain Property 186\u003c\/p\u003e \u003cp\u003e§ 5.8 Electable 50 Percent Limitation 189\u003c\/p\u003e \u003cp\u003e§ 5.9 General 30 Percent Limitation 193\u003c\/p\u003e \u003cp\u003e§ 5.10 Interplay of 50 Percent\/Special 30 Percent Limitations 194\u003c\/p\u003e \u003cp\u003e§ 5.11 Interplay of 50 Percent\/General 30 Percent Limitations 194\u003c\/p\u003e \u003cp\u003e§ 5.12 Interplay of Special 30 Percent\/General 30 Percent Limitations 195\u003c\/p\u003e \u003cp\u003e§ 5.13 Twenty Percent Limitation 195\u003c\/p\u003e \u003cp\u003e§ 5.14 Qualified Conservation Contribution Law 196\u003c\/p\u003e \u003cp\u003e§ 5.15 Conservation Gifts by Farmers and Ranchers 196\u003c\/p\u003e \u003cp\u003e§ 5.16 Gifts for the Use of Charity 198\u003c\/p\u003e \u003cp\u003e§ 5.17 Blending Percentage Limitations 199\u003c\/p\u003e \u003cp\u003e§ 5.18 Rules for Spouses 200\u003c\/p\u003e \u003cp\u003e§ 5.19 Information Requirements 202\u003c\/p\u003e \u003cp\u003e§ 5.20 Percentage Limitation for Corporations 202\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Estate and Gift Law 205\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 6.1 Overview of Law 205\u003c\/p\u003e \u003cp\u003e§ 6.2 Federal Gift Tax 207\u003c\/p\u003e \u003cp\u003e§ 6.3 Federal Estate Tax 218\u003c\/p\u003e \u003cp\u003e§ 6.4 Unification of Taxes 234\u003c\/p\u003e \u003cp\u003e§ 6.5 Remainder Interests 234\u003c\/p\u003e \u003cp\u003e§ 6.6 Ascertainability of Value of Charitable Interest 244\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Unique Charitable Contribution Laws 249\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 7.1 Works of Art 250\u003c\/p\u003e \u003cp\u003e§ 7.2 Gems 254\u003c\/p\u003e \u003cp\u003e§ 7.3 Inventory 256\u003c\/p\u003e \u003cp\u003e§ 7.4 Scientific Research Property 264\u003c\/p\u003e \u003cp\u003e§ 7.5 License to Use Patent 265\u003c\/p\u003e \u003cp\u003e§ 7.6 Easements and Other Conservation Property 267\u003c\/p\u003e \u003cp\u003e§ 7.7 S Corporation Stock 292\u003c\/p\u003e \u003cp\u003e§ 7.8 Section 306 Stock 300\u003c\/p\u003e \u003cp\u003e§ 7.9 Retirement Plan Accounts 302\u003c\/p\u003e \u003cp\u003e§ 7.10 Commodity Futures Contracts 309\u003c\/p\u003e \u003cp\u003e§ 7.11 Donors’ Creations 311\u003c\/p\u003e \u003cp\u003e§ 7.12 Charity Auctions 312\u003c\/p\u003e \u003cp\u003e§ 7.13 Services 319\u003c\/p\u003e \u003cp\u003e§ 7.14 Unreimbursed Expenses 321\u003c\/p\u003e \u003cp\u003e§ 7.15 Limitation on Deduction for Expenses Due to Pleasure 327\u003c\/p\u003e \u003cp\u003e§ 7.16 Automobile Expenses 331\u003c\/p\u003e \u003cp\u003e§ 7.17 Use of Property 331\u003c\/p\u003e \u003cp\u003e§ 7.18 Bargain Sales 332\u003c\/p\u003e \u003cp\u003e§ 7.19 Property Subject to Debt 338\u003c\/p\u003e \u003cp\u003e§ 7.20 Future Interests in Tangible Personal Property 341\u003c\/p\u003e \u003cp\u003e§ 7.21 Contributions by Trusts 342\u003c\/p\u003e \u003cp\u003e§ 7.22 Taxidermy 351\u003c\/p\u003e \u003cp\u003e§ 7.23 Clothing and Household Items 352\u003c\/p\u003e \u003cp\u003e§ 7.24 Vehicles 352\u003c\/p\u003e \u003cp\u003e§ 7.25 Intellectual Property 359\u003c\/p\u003e \u003cp\u003e§ 7.26 Foreign Tax Credit 363\u003c\/p\u003e \u003cp\u003e§ 7.27 Subsistence Whaling Expenses 364\u003c\/p\u003e \u003cp\u003e§ 7.28 Virtual Currency Transactions 365\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Additional Aspects of Deductible Giving 367\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 8.1 Contributions by Means of an Agent 368\u003c\/p\u003e \u003cp\u003e§ 8.2 Contributions for the Use of Charity 369\u003c\/p\u003e \u003cp\u003e§ 8.3 Conditional Contributions 371\u003c\/p\u003e \u003cp\u003e§ 8.4 Earmarking of Contributions for Individuals 377\u003c\/p\u003e \u003cp\u003e§ 8.5 Interrelationship with Business Expense Deduction 380\u003c\/p\u003e \u003cp\u003e§ 8.6 Denial of Deduction for Lobbying Activities 382\u003c\/p\u003e \u003cp\u003e§ 8.7 Deductible Contributions to Noncharitable Organizations 383\u003c\/p\u003e \u003cp\u003e§ 8.8 Reallocation of Deductions 388\u003c\/p\u003e \u003cp\u003e§ 8.9 Funding of Terrorism 388\u003c\/p\u003e \u003cp\u003e§ 8.10 Statute of Limitations 389\u003c\/p\u003e \u003cp\u003e§ 8.11 Concept of Trust Income 389\u003c\/p\u003e \u003cp\u003e§ 8.12 Unrelated Business Income Charitable Deduction 393\u003c\/p\u003e \u003cp\u003e§ 8.13 Charitable Family Limited Partnerships 394\u003c\/p\u003e \u003cp\u003e§ 8.14 Abusive Tax Transactions 396\u003c\/p\u003e \u003cp\u003e§ 8.15 Public Policy Considerations 408\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Three Planned Giving\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Planned Giving and Valuation 417\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 9.1 Planned Giving Fundamentals 417\u003c\/p\u003e \u003cp\u003e§ 9.2 Partial Interests Law 420\u003c\/p\u003e \u003cp\u003e§ 9.3 Overview of Valuation Law 423\u003c\/p\u003e \u003cp\u003e§ 9.4 Standard Actuarial Factors 424\u003c\/p\u003e \u003cp\u003e§ 9.5 General Actuarial Valuations 426\u003c\/p\u003e \u003cp\u003e§ 9.6 Nonstandard Actuarial Factors 429\u003c\/p\u003e \u003cp\u003e§ 9.7 Securities Laws 432\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Charitable Remainder Trusts 435\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 10.1 Definitions 437\u003c\/p\u003e \u003cp\u003e§ 10.2 Charitable Remainder Annuity Trust Law 448\u003c\/p\u003e \u003cp\u003e§ 10.3 Charitable Remainder Unitrust Law 462\u003c\/p\u003e \u003cp\u003e§ 10.4 Issues 479\u003c\/p\u003e \u003cp\u003e§ 10.5 Tax Treatment of Distributions 492\u003c\/p\u003e \u003cp\u003e§ 10.6 Division of Charitable Remainder Trusts 499\u003c\/p\u003e \u003cp\u003e§ 10.7 Basis in Disposition of Term Interest 503\u003c\/p\u003e \u003cp\u003e§ 10.8 Taxation of Charitable Remainder Trusts 505\u003c\/p\u003e \u003cp\u003e§ 10.9 Mandatory Provisions 507\u003c\/p\u003e \u003cp\u003e§ 10.10 Private Foundation Law 508\u003c\/p\u003e \u003cp\u003e§ 10.11 University Endowment Investment Sharing 510\u003c\/p\u003e \u003cp\u003e§ 10.12 Charitable Remainder Trusts as Partners or Shareholders in REITs 512\u003c\/p\u003e \u003cp\u003e§ 10.13 Wealth Replacement Trusts 513\u003c\/p\u003e \u003cp\u003e§ 10.14 Calculation of Charitable Contribution Deduction 513\u003c\/p\u003e \u003cp\u003e§ 10.15 Merger of Charitable Remainder Trusts 519\u003c\/p\u003e \u003cp\u003e§ 10.16 Early Terminations of Charitable Remainder Trusts 519\u003c\/p\u003e \u003cp\u003e§ 10.17 Regular Termination of Charitable Remainder Trusts 521\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Pooled Income Funds 525\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 11.1 Definitions 526\u003c\/p\u003e \u003cp\u003e§ 11.2 Qualifying Pooled Income Funds 527\u003c\/p\u003e \u003cp\u003e§ 11.3 Allocation of Income 533\u003c\/p\u003e \u003cp\u003e§ 11.4 Recognition of Gain or Loss on Transfers 534\u003c\/p\u003e \u003cp\u003e§ 11.5 Mandatory Provisions 535\u003c\/p\u003e \u003cp\u003e§ 11.6 Private Foundation Law 536\u003c\/p\u003e \u003cp\u003e§ 11.7 Pass-Through of Depreciation 537\u003c\/p\u003e \u003cp\u003e§ 11.8 Tax Status of Funds and Beneficiaries 538\u003c\/p\u003e \u003cp\u003e§ 11.9 Multiorganization Pooled Income Funds 540\u003c\/p\u003e \u003cp\u003e§ 11.10 Comparison with Charitable Remainder Trusts 543\u003c\/p\u003e \u003cp\u003e§ 11.11 Charitable Contribution Deduction 544\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Charitable Gift Annuities 547\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 12.1 Contract as Vehicle Form 547\u003c\/p\u003e \u003cp\u003e§ 12.2 Tax Treatment to Donor 548\u003c\/p\u003e \u003cp\u003e§ 12.3 Deferred Payment Gift Annuities 549\u003c\/p\u003e \u003cp\u003e§ 12.4 Estate and Gift Tax Consequences 550\u003c\/p\u003e \u003cp\u003e§ 12.5 Unrelated Business Income Implications 550\u003c\/p\u003e \u003cp\u003e§ 12.6 Unrelated Debt-Financed Income Implications 551\u003c\/p\u003e \u003cp\u003e§ 12.7 Contrast with Other Planned Gift Methods 552\u003c\/p\u003e \u003cp\u003e§ 12.8 Antitrust Laws 553\u003c\/p\u003e \u003cp\u003e§ 12.9 Securities Laws 554\u003c\/p\u003e \u003cp\u003e§ 12.10 Charitable Contribution Deduction 554\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Other Types of Deductible Remainder Interests 557\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 13.1 Overview of Law 557\u003c\/p\u003e \u003cp\u003e§ 13.2 Qualifying Partial Interests 558\u003c\/p\u003e \u003cp\u003e§ 13.3 Remainder Interests in Personal Residences or Farms 558\u003c\/p\u003e \u003cp\u003e§ 13.4 Undivided Portions of Entire Interests in Property 562\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Charitable Lead Trusts 571\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 14.1 Overview of Law 571\u003c\/p\u003e \u003cp\u003e§ 14.2 Income Interests 572\u003c\/p\u003e \u003cp\u003e§ 14.3 Tax Treatment of Charitable Lead Trusts 574\u003c\/p\u003e \u003cp\u003e§ 14.4 Testamentary Use of Charitable Lead Trusts 576\u003c\/p\u003e \u003cp\u003e§ 14.5 Percentage Limitation Law 578\u003c\/p\u003e \u003cp\u003e§ 14.6 Private Foundation Law 578\u003c\/p\u003e \u003cp\u003e§ 14.7 Anti-Abuse Rule Concerning Income Interests 580\u003c\/p\u003e \u003cp\u003e§ 14.8 Charitable Income Trusts 582\u003c\/p\u003e \u003cp\u003e§ 14.9 Comparison with Charitable Remainder Trusts 583\u003c\/p\u003e \u003cp\u003e§ 14.10 Valuing Charitable Contribution Deduction 583\u003c\/p\u003e \u003cp\u003e§ 14.11 Charitable Contribution Deduction 584\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Contributions of and Using Life Insurance 587\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 15.1 Introduction 587\u003c\/p\u003e \u003cp\u003e§ 15.2 Life Insurance Concepts 588\u003c\/p\u003e \u003cp\u003e§ 15.3 Charitable Giving and Insurance 591\u003c\/p\u003e \u003cp\u003e§ 15.4 Insurable Interest 596\u003c\/p\u003e \u003cp\u003e§ 15.5 Unrelated Debt-Financed Income Law 599\u003c\/p\u003e \u003cp\u003e§ 15.6 Charitable Split-Dollar Insurance Plans 600\u003c\/p\u003e \u003cp\u003e§ 15.7 Insurance Contract Reporting Requirements 607\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Four International Charitable Giving\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 International Giving by Individuals During Lifetime 611\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 16.1 Introduction 611\u003c\/p\u003e \u003cp\u003e§ 16.2 Overview of Law 612\u003c\/p\u003e \u003cp\u003e§ 16.3 Earmarking and Conduit Restrictions 615\u003c\/p\u003e \u003cp\u003e§ 16.4 Control over Foreign Donees 619\u003c\/p\u003e \u003cp\u003e§ 16.5 Summary 622\u003c\/p\u003e \u003cp\u003e§ 16.6 Income Tax Treaties 623\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 International Giving by Individuals by Means of Estates 625\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 17.1 Overview of Law 625\u003c\/p\u003e \u003cp\u003e§ 17.2 Estate Tax Law 626\u003c\/p\u003e \u003cp\u003e§ 17.3 Gift Tax Law 632\u003c\/p\u003e \u003cp\u003e§ 17.4 Charitable Giving by Noncitizen Nonresidents 632\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 International Giving by Corporations 635\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 18.1 Contributions to U.S. Charities for Foreign Use 635\u003c\/p\u003e \u003cp\u003e§ 18.2 Contributions of Money from Foreign Affiliate of U.S. Parent to Foreign Charities 636\u003c\/p\u003e \u003cp\u003e§ 18.3 Contributions of Goods or Services to Benefit Foreign Charities 637\u003c\/p\u003e \u003cp\u003e§ 18.4 Grants of Funds from U.S.-Related Foundation to Foreign Charities 638\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Five Administration of Charitable Giving Programs\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Substantiation and Appraisal Law 651\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 19.1 Introduction 652\u003c\/p\u003e \u003cp\u003e§ 19.2 Substantiation Law for Charitable Monetary Contributions 653\u003c\/p\u003e \u003cp\u003e§ 19.3 Substantiation Law for Charitable Contributions of $250 or More 654\u003c\/p\u003e \u003cp\u003e§ 19.4 Substantiation Law for Noncash Charitable Contributions 669\u003c\/p\u003e \u003cp\u003e§ 19.5 Substantiation Law for Conservation Contributions 675\u003c\/p\u003e \u003cp\u003e§ 19.6 Substantiation Law for Contributions of Motor Vehicles, Boats, and Airplanes 675\u003c\/p\u003e \u003cp\u003e§ 19.7 Substantiation Law for Contributions to Donor-Advised Funds 676\u003c\/p\u003e \u003cp\u003e§ 19.8 Appraisal Law 676\u003c\/p\u003e \u003cp\u003e§ 19.9 Appraisals of Clothing and Household Items 687\u003c\/p\u003e \u003cp\u003e§ 19.10 Recordkeeping Law 688\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Disclosure Law 693\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 20.1 Disclosure by Charitable Organizations in General 693\u003c\/p\u003e \u003cp\u003e§ 20.2 \u003ci\u003eQuid Pro Quo \u003c\/i\u003eContribution Law 698\u003c\/p\u003e \u003cp\u003e§ 20.3 Disclosure by Noncharitable Organizations 702\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Special Events, Corporate Sponsorships, and Donor-Advised Funds 707\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 21.1 IRS Audit Guidelines 708\u003c\/p\u003e \u003cp\u003e§ 21.2 Special Events 712\u003c\/p\u003e \u003cp\u003e§ 21.3 Corporate Sponsorship Law 714\u003c\/p\u003e \u003cp\u003e§ 21.4 Donor-Advised Funds 717\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Reporting Law 739\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 22.1 Contribution Reporting by Individuals 739\u003c\/p\u003e \u003cp\u003e§ 22.2 Contribution Reporting by C Corporations 740\u003c\/p\u003e \u003cp\u003e§ 22.3 Contribution Reporting by S Corporations 740\u003c\/p\u003e \u003cp\u003e§ 22.4 Contribution Reporting by Partnerships 740\u003c\/p\u003e \u003cp\u003e§ 22.5 Contribution Reporting by Donees in General 741\u003c\/p\u003e \u003cp\u003e§ 22.6 Contribution Reporting in Unrelated Business Context 746\u003c\/p\u003e \u003cp\u003e§ 22.7 Noncash Contributions Reporting Law in General 749\u003c\/p\u003e \u003cp\u003e§ 22.8 Contributions of Vehicles Reporting Law 765\u003c\/p\u003e \u003cp\u003e§ 22.9 Contributions of Intellectual Property Reporting Law 767\u003c\/p\u003e \u003cp\u003e§ 22.10 Dispositions of Contributed Property Reporting Law 768\u003c\/p\u003e \u003cp\u003e§ 22.11 Personal Benefit Contract Reporting Law 771\u003c\/p\u003e \u003cp\u003e§ 22.12 Split-Interest Trust Reporting Law 771\u003c\/p\u003e \u003cp\u003e\u003cb\u003e23 Valuation Principles and Various Penalties 773\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 23.1 Valuation of Property—General Principles 773\u003c\/p\u003e \u003cp\u003e§ 23.2 Valuation of Works of Art 779\u003c\/p\u003e \u003cp\u003e§ 23.3 Valuation of Securities 781\u003c\/p\u003e \u003cp\u003e§ 23.4 Valuation of Other Types of Property 784\u003c\/p\u003e \u003cp\u003e§ 23.5 Other Court Valuation Cases 793\u003c\/p\u003e \u003cp\u003e§ 23.6 Federal Tax Penalties 803\u003c\/p\u003e \u003cp\u003e§ 23.7 Burden of Proof Law 815\u003c\/p\u003e \u003cp\u003e§ 23.8 Burden of Production and Procedural Law 817\u003c\/p\u003e \u003cp\u003e\u003cb\u003e24 State Fundraising Law 819\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 24.1 State Regulation in General 819\u003c\/p\u003e \u003cp\u003e§ 24.2 Historical Perspective 820\u003c\/p\u003e \u003cp\u003e§ 24.3 States’ Police Power 822\u003c\/p\u003e \u003cp\u003e§ 24.4 Basic Definitions 823\u003c\/p\u003e \u003cp\u003e§ 24.5 Registration Law 824\u003c\/p\u003e \u003cp\u003e§ 24.6 Reporting Law 824\u003c\/p\u003e \u003cp\u003e§ 24.7 Exemptions from Regulation 825\u003c\/p\u003e \u003cp\u003e§ 24.8 Fundraising Cost Limitations 826\u003c\/p\u003e \u003cp\u003e§ 24.9 Prohibited Acts 827\u003c\/p\u003e \u003cp\u003e§ 24.10 Contract Law 828\u003c\/p\u003e \u003cp\u003e§ 24.11 Disclosure Law 829\u003c\/p\u003e \u003cp\u003eAbout the Author 831\u003c\/p\u003e \u003cp\u003eAbout the Online Resources 833\u003c\/p\u003e \u003cp\u003eIndex 835\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407139119447,"sku":"9781119756002","price":207.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119756002.jpg?v=1730498313","url":"https:\/\/bookcurl.com\/products\/the-tax-law-of-charitable-giving-6th-edition-website-9781119756002","provider":"Book Curl","version":"1.0","type":"link"}