Hopkins The Tax Law of Charitable Giving

3. Auflage 2005
ISBN: 978-0-471-69843-2
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 816 Seiten, E-Book

The Tax Law of Charitable Giving, Third Edition iscompletely revised, revamped, and updated. Written in plainEnglish, it can help lawyers, managers, and development directorsin tax-exempt organizations make sure they are up to date on allcurrent regulations pertaining to charitable gifts, and that theyare well prepared to make decisions about theirorganization's fund-development program.
Written by the country's leading legal authority ontax-exempt organizations and charitable giving, this Third Editionfeatures coverage of:
* New rules concerning charitable contributions of used vehiclesand intellectual property
* New rules addressing the concepts of income and principal
* New characterization and ordering rules applicable tocharitable remainder trusts
* Applying the public policy doctrine to the availability of thecharitable deduction
* The impact of the tax cut legislation on the charitable givingrules
The Tax Law of Charitable Giving, Third Edition isa go-to resource for nonprofit lawyers, nonprofit accountants,fundraising professionals, nonprofit executives, directors andmanagers, nonprofit consultants, financial planners, insurancecompanies, and corporate and (big) individual donors.

Autoren/Hrsg.

Hopkins, Bruce R.

Inhaltsverzeichnis

PART ONE: INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING.
1. Charitable Giving Law: Basic Concepts.
2. The United States Tax System: An Overview.
PART TWO: BASICS OF CHARITABLE GIVING LAW.
3. Fundamental Concepts.
4. Gifts of Money and Property.
5. Planned Giving: The Basics.
PART THREE: CHARITABLE GIVING IN GENERAL.
6. Timing of Charitable Deductions.
7. Percentage Limitations.
8. Estate and Gift Tax Considerations.
9. Special Gift Situations.
10. Other Aspects of Deductible Giving.
PART FOUR: PLANNED GIVING.
11. Valuation of Partial Interests.
12. Charitable Remainder Trusts.
13. Pooled Income Funds.
14. Charitable Gift Annuities.
15. Other Gifts of Remainder Interests.
16. Charitable Lead Trusts.
17. Gifts of and Using Life Insurance.
PART FIVE: INTERNATIONAL CHARITABLE GIVING.
18. International Giving by Individuals During Lifetime.
19. International Giving by Individuals Through Estates.
20.International Giving by Corporations.
PART SIX: ADMINISTRATION OF CHARITABLE GIVING PROGRAMS.
21. Receipt, Record-Keeping, and Reporting Requirements.
22. Disclosure Requirements.
23. Special Events and Corporate Sponsorships.
24. State Fundraising Regulation.
Appendix A: Sources of the Law.
Appendix B: Internal Revenue Code Sections.
Appendix C: Noncash Charitable Contributions (IRS Form8283).
Appendix D: Donee Information Return (IRS Form 8282).
Appendix E: Inflation-Adjusted InsubstantialityThreshold--$50 Test.
Appendix F: Inflation-Adjusted InsubstantialityThreshold--$25 Test.
Appendix G: Inflation-Adjusted Low-Cost Article Definition.
Appendix H: Monthly Federal Interest Rates Used in ValutingPartial Interests (IRC § 7520).
Appendix I: Deemed Rules of Return for Transfers to New PooledIncome Funds.
Appendix J: Selected Bibliography.
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' NonprofitCounsel.
Table of Revenue Rulings Discussed in Bruce R. Hopkins'Nonprofit Counsel.
Table of Private Letter Rulings and Technical Advice MemorandaDiscussed in Bruce R. Hopkins' Nonprofit Counsel.
Glossary.
Index.

Über Autor(innen)

Bruce R. Hopkins is a lawyer in Kansas City, Missouri, withthe firm of Polsinelli Shalton Welte Suelthaus PC, having practicedlaw in Washington, D.C., for 26 years. He specializes in the fieldof charitable giving. His practice ranges over the entirety of taxmatters involving charitable giving (including planned giving) andtax-exempt organizations, with emphasis on the formation ofnonprofit organizations, acquisition of recognition of tax-exemptstatus for them, the private inurement and private benefitdoctrines, the intermediate sanctions rules, legislative andpolitical campaign activities issues, public charity and privatefoundation rules, unrelated business planning, use of exempt andfor-profit subsidiaries, joint venture planning, review of annualinformation returns, Internet communications developments, andfundraising law issues.
Mr. Hopkins served as Chair of the Committee on ExemptOrganizations, Tax Section, American Bar Association; Chair,Section of Taxation, National Association of College and UniversityAttorneys; and President, Planned Giving Study Group of GreaterWashington, D.C. He was accorded the Assistant Commissioner's (IRS)Award in 1984.
Mr. Hopkins is the series editor of Wiley's Nonprofit Law,Finance, and Management Series. In addition to The Tax Lawof Charitable Giving, Third Edition, he is the author of theLaw of Tax-Exempt Organizations, Eight Edition; PlanningGuide Nonprofits' Guide to Internet Communications Law; TheLaw of Intermediate Sanctions: A Guide for Nonprofits; The FirstDeal Answer Book for Fund-Raisers; The Second Legal Answer Book forFund-Raisers; The Legal Answer Book for Nonprofit Organizations;The Second Legal Answer Book for Nonprofit Organizations; TheNonprofit Law Dictionary; Starting and Managing a NonprofitOrganizations; The Nonprofit Law Dictionary; Starting and Managinga Nonprofit Organization: A Legal Guide, Fourth; and is theco-author, with Jody Blazek, of Private Foundations: Tax Law andCompliance, Second Edition; also with Ms. Blazek, The LegalAnswer Book for Private Foundations; with D. Benson Tesdahl,Intermediate Sanctions: Curbing Nonprofit Abuse; and withThomas K. Hyatt, The Law of Tax-Exempt Healthcare Organizations,Second Edition. He also writes Bruce R. Hopkins' NonprofitCounsel, a monthly newsletter published by John Wiley &Sons.
Mr.Hopkins earned his J.D. and L.L. M. degrees at the GeorgeWashington University and his B.A. at the University of Michigan.He is a member of the bars of the district of Columbia and thestate of Missouri.