{"product_id":"charitable-giving-law-made-easy-isbn-9780471783534","title":"Charitable Giving Law Made Easy","description":"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, \u003ci\u003eCharitable Giving Law Made Easy\u003c\/i\u003e sheds light on complex legal issues concerning charitable giving with plain-language explanations of laws and regulations for non-legal professionals. \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 \u003cp\u003e\u003cb\u003eTHE INS AND OUTS OF CHARITABLE GIVING LAW—MADE EASY!\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWritten by renowned author Bruce R. Hopkins, \u003ci\u003eCharitable Giving Law Made Easy\u003c\/i\u003e is a must-read guide for accountants, consultants, investors, nonprofit executives, and fundraising professionalsanyone needing to know the essentials of the laws involving charitable giving. \u003c\/p\u003e\u003cp\u003eThis 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. It also includes crucial information on deduction reduction rules, the twice-basis deductions, uses of life insurance, and international charitable giving. \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eDesigned to get you quickly up to speed, you will discover:\u003c\/li\u003e \u003cli\u003eHow to handle the complex legal issues involved when individuals give money or property to charitable organizations\u003c\/li\u003e \u003cli\u003eInvaluable information on unique charitable gift situations\u003c\/li\u003e \u003cli\u003eAdvice on how to navigate valuation, disclosure, reporting, and other regulatory issues\u003c\/li\u003e \u003cli\u003eThe many new laws and law provisions just enacted by Congress\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003ePacked with practical tips and hard-to-find advice, \u003ci\u003eCharitable Giving Law Made Easy\u003c\/i\u003e sheds light on complex legal issues concerning charitable giving with plain-language explanations of laws and regulations for non-legal professionals.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988903575781,"sku":"NP9780471783534","price":44.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471783534.jpg?v=1761781989","url":"https:\/\/k12savings.com\/products\/charitable-giving-law-made-easy-isbn-9780471783534","provider":"K12savings","version":"1.0","type":"link"}