{"product_id":"the-tax-law-of-charitable-giving-isbn-9781119873556","title":"The Tax Law of Charitable Giving","description":"\u003cb\u003eAn essential resource for lawyers, accountants, consultants, board members, and leaders involved with charitable organizations\u003c\/b\u003e\u003cbr\u003e In \u003ci\u003eThe Tax Law of Charitable Giving: 2022 Cumulative Supplement, 6th Edition,\u003c\/i\u003e renowned legal professional Bruce R. Hopkins delivers an indispensable and timely update to the rapidly evolving law governing charitable giving in the United States. Filled with relevant and impactful regulatory and legislative amendments, as well as the latest significant developments in American case law, the \u003ci\u003eSupplement\u003c\/i\u003e is an essential resource for business leaders involved in charitable organizations and the accountants, lawyers, and consultants who advise them. \u003cp\u003ePreface\u003c\/p\u003e \u003cp\u003eAbout the Author\u003c\/p\u003e \u003cp\u003eBook Citations\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\u003eChapter One Charitable Giving Law: Basic Concepts\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 1.4 Statistical Profile of Charitable Sector\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Two Fundamental Concerns\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 2.1 Definition of Gift\u003c\/p\u003e \u003cp\u003e§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Three Contributions of Money and Property\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 3.7 Step Transaction Doctrine\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART TWO CHARITABLE GIVING IN GENERAL\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Five Limitations on Annual Deductibility\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 5.1 Overview of Law\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Seven Unique Charitable Contribution Laws\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 7.6 Easements and Other Conservation Property\u003c\/p\u003e \u003cp\u003e§ 7.9 Retirement Plan Accounts\u003c\/p\u003e \u003cp\u003e§ 7.28 Virtual Currency Transactions\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Eight Additional Aspects of Deductible Giving\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 8.5 Interrelationship with Business Expense Deduction\u003c\/p\u003e \u003cp\u003e§ 8.14 Abusive Tax Transactions\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART THREE PLANNED GIVING\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Nine Planned Giving and Valuation\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 9.2 Partial Interests Law\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Ten Charitable Remainder Trusts\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 10.16 Early Terminations of Charitable Remainder Trusts\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART FIVE ADMINISTRATION OF CHARITABLE GIVING PROGRAMS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19 Substantiation and Appraisal Law\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 19.3 Substantiation Law for Charitable Contributions of $250 or More\u003c\/p\u003e \u003cp\u003e§ 19.4 Substantiation Law for Noncash Charitable Contributions\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 21 Special Events, Corporate Sponsorships, and Donor-Advised Funds\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 21.4 Donor-Advised Funds\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 23 Valuation Principles and Various Penalties\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 23.1 Valuation of Property—General Principles\u003c\/p\u003e \u003cp\u003e§ 23.3 Valuation of Securities\u003c\/p\u003e \u003cp\u003e§ 23.4 Valuation of Other Types of Property\u003c\/p\u003e \u003cp\u003e§ 23.6 Federal Tax Penalties\u003c\/p\u003e \u003cp\u003e§ 23.8 Burden of Production and Procedural Law\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART EIGHT TABLES\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTable of Cases\u003c\/p\u003e \u003cp\u003eTable of IRS Revenue Rulings and Revenue Procedures\u003c\/p\u003e \u003cp\u003eTable of IRS Private Determinations Cited in Text\u003c\/p\u003e \u003cp\u003eTable of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda\u003c\/p\u003e \u003cp\u003eTable of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel\u003c\/p\u003e \u003cp\u003eTable of IRS Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit Counsel\u003c\/p\u003e \u003cp\u003eTable of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel\u003c\/p\u003e \u003cp\u003eAbout the Online Resources\u003c\/p\u003e \u003cp\u003eIndex\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990351397093,"sku":"NP9781119873556","price":150.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119873556.jpg?v=1761787470","url":"https:\/\/k12savings.com\/products\/the-tax-law-of-charitable-giving-isbn-9781119873556","provider":"K12savings","version":"1.0","type":"link"}