Bruce R. Hopkins
The Tax Law of Charitable Giving (eBook, PDF)
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Bruce R. Hopkins
The Tax Law of Charitable Giving (eBook, PDF)
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The Tax Law of Charitable Giving, Third Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts, and that they are well prepared to make decisions about their organization's fund-development program. Written by the country's leading legal authority on tax-exempt organizations and charitable giving, this Third Edition features coverage of: * New rules concerning charitable contributions of used…mehr
- Geräte: PC
- eBook Hilfe
The Tax Law of Charitable Giving, Third Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts, and that they are well prepared to make decisions about their organization's fund-development program. Written by the country's leading legal authority on tax-exempt organizations and charitable giving, this Third Edition features coverage of: * New rules concerning charitable contributions of used vehicles and intellectual property * New rules addressing the concepts of income and principal * New characterization and ordering rules applicable to charitable remainder trusts * Applying the public policy doctrine to the availability of the charitable deduction * The impact of the tax cut legislation on the charitable giving rules The Tax Law of Charitable Giving, Third Edition is a go-to resource for nonprofit lawyers, nonprofit accountants, fundraising professionals, nonprofit executives, directors and managers, nonprofit consultants, financial planners, insurance companies, and corporate and (big) individual donors.
Produktdetails
- Produktdetails
- Verlag: John Wiley & Sons
- Seitenzahl: 816
- Erscheinungstermin: 8. Februar 2005
- Englisch
- ISBN-13: 9780471698432
- Artikelnr.: 38201081
- Verlag: John Wiley & Sons
- Seitenzahl: 816
- Erscheinungstermin: 8. Februar 2005
- Englisch
- ISBN-13: 9780471698432
- Artikelnr.: 38201081
Bruce R. Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli Shalton Welte Suelthaus PC, having practiced law in Washington, D.C., for 26 years. He specializes in the field of charitable giving. His practice ranges over the entirety of tax matters involving charitable giving (including planned giving) and tax-exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, review of annual information returns, Internet communications developments, and fundraising law issues. Mr. Hopkins served as Chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; Chair, Section of Taxation, National Association of College and University Attorneys; and President, Planned Giving Study Group of Greater Washington, 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 Law of Charitable Giving, Third Edition, he is the author of the Law of Tax-Exempt Organizations, Eight Edition; Planning Guide Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; The First Deal Answer Book for Fund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book for Nonprofit Organizations; The Second Legal Answer Book for Nonprofit Organizations; The Nonprofit Law Dictionary; Starting and Managing a Nonprofit Organizations; The Nonprofit Law Dictionary; Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth; and is the co-author, with Jody Blazek, of Private Foundations: Tax Law and Compliance, Second Edition; also with Ms. Blazek, The Legal Answer Book for Private Foundations; with D. Benson Tesdahl, Intermediate Sanctions: Curbing Nonprofit Abuse; and with Thomas K. Hyatt, The Law of Tax-Exempt Healthcare Organizations, Second Edition. He also writes Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter published by John Wiley & Sons. Mr.Hopkins earned his J.D. and L.L. M. degrees at the George Washington University and his B.A. at the University of Michigan. He is a member of the bars of the district of Columbia and the state of Missouri.
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 Form 8283). Appendix D: Donee Information Return (IRS Form 8282). Appendix E: Inflation-Adjusted Insubstantiality Threshold--$50 Test. Appendix F: Inflation-Adjusted Insubstantiality Threshold--$25 Test. Appendix G: Inflation-Adjusted Low-Cost Article Definition. Appendix H: Monthly Federal Interest Rates Used in Valuting Partial Interests (IRC § 7520). Appendix I: Deemed Rules of Return for Transfers to New Pooled Income 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' Nonprofit Counsel. Table of Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel. Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel. Glossary. Index.
Preface xv
Book Citations xix
Part One Introduction to the Tax Law of Charitable Giving
1 Charitable Giving Law: Basic Concepts 3
1.1 Introduction to Charitable Contribution Deduction 3
1.2 Defining Tax-Exempt Organizations 5
1.3 Charitable Organizations Law Philosophy 8
1.4 Statistical Profile of Charitable Sector 23
1.5 History of Charitable Contribution Deduction 29
1.6 Charitable Contribution Deduction Reform Proposals 32
2 Fundamental Concepts 35
2.1 Definition of Gift 36
2.2 Definition of Donor 83
2.3 Definition of Charitable Organization 84
2.4 Public Charities and Private Foundations 96
2.5 Unrelated Business Law 113
2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 121
2.7 Charitable Organizations Listing Reliance Rules 122
2.8 Grantor Trust Law 126
3 Contributions of Money and Property 129
3.1 Contributions of Money 129
3.2 Contributions of Property in General 130
3.3 Contributions of Long-Term Capital Gain Property in General 132
3.4 Contributions of Ordinary Income Property 132
3.5 Certain Contributions of Capital Gain Property 136
3.6 Contributions of Property for Unrelated Use 139
3.7 Step Transaction Doctrine 142
3.8 Charitable Pledges 148
Part Two Charitable Giving in General
4 Timing of Charitable Deductions 153
4.1 Overview of Law 154
4.2 Contributions of Money in General 155
4.3 Contributions of Money by Check 155
4.4 Contributions of Money by Credit Card 158
4.5 Contributions of Money by Telephone 159
4.6 Contributions of Securities 159
4.7 Contributions of Copyright Interest 162
4.8 Contributions by Means of Notes 163
4.9 Contributions by Letters of Credit 163
4.10 Contributions of Property Subject to Option 164
4.11 Contributions of Stock Options 165
4.12 Contributions of Credit Card Rebates 167
4.13 Contributions of Tangible Personal Property 167
4.14 Contributions of Real Property 168
4.15 Contributions of Easements 168
4.16 Contributions by C Corporations 169
4.17 Contributions by S Corporations 170
4.18 Contributions by Partnerships 171
4.19 Contributions by Means of the Internet 173
5 Limitations on Annual Deductibility 175
5.1 Overview of Law 176
5.2 Individuals' Contribution Base 179
5.3 Corporations' Taxable Income 179
5.4 Percentage Limitations: An Overview 180
5.5 Sixty Percent Limitation 182
5.6 Fifty Percent Limitation 183
5.7 Thirty Percent Limitation for Gifts of Certain Property 186
5.8 Electable 50 Percent Limitation 189
5.9 General 30 Percent Limitation 193
5.10 Interplay of 50 Percent/Special 30 Percent Limitations 194
5.11 Interplay of 50 Percent/General 30 Percent Limitations 194
5.12 Interplay of Special 30 Percent/General 30 Percent Limitations 195
5.13 Twenty Percent Limitation 195
5.14 Qualified Conservation Contribution Law 196
5.15 Conservation Gifts by Farmers and Ranchers 196
5.16 Gifts for the Use of Charity 198
5.17 Blending Percentage Limitations 199
5.18 Rules for Spouses 200
5.19 Information Requirements 202
5.20 Percentage Limitation for Corporations 202
Book Citations xix
Part One Introduction to the Tax Law of Charitable Giving
1 Charitable Giving Law: Basic Concepts 3
1.1 Introduction to Charitable Contribution Deduction 3
1.2 Defining Tax-Exempt Organizations 5
1.3 Charitable Organizations Law Philosophy 8
1.4 Statistical Profile of Charitable Sector 23
1.5 History of Charitable Contribution Deduction 29
1.6 Charitable Contribution Deduction Reform Proposals 32
2 Fundamental Concepts 35
2.1 Definition of Gift 36
2.2 Definition of Donor 83
2.3 Definition of Charitable Organization 84
2.4 Public Charities and Private Foundations 96
2.5 Unrelated Business Law 113
2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 121
2.7 Charitable Organizations Listing Reliance Rules 122
2.8 Grantor Trust Law 126
3 Contributions of Money and Property 129
3.1 Contributions of Money 129
3.2 Contributions of Property in General 130
3.3 Contributions of Long-Term Capital Gain Property in General 132
3.4 Contributions of Ordinary Income Property 132
3.5 Certain Contributions of Capital Gain Property 136
3.6 Contributions of Property for Unrelated Use 139
3.7 Step Transaction Doctrine 142
3.8 Charitable Pledges 148
Part Two Charitable Giving in General
4 Timing of Charitable Deductions 153
4.1 Overview of Law 154
4.2 Contributions of Money in General 155
4.3 Contributions of Money by Check 155
4.4 Contributions of Money by Credit Card 158
4.5 Contributions of Money by Telephone 159
4.6 Contributions of Securities 159
4.7 Contributions of Copyright Interest 162
4.8 Contributions by Means of Notes 163
4.9 Contributions by Letters of Credit 163
4.10 Contributions of Property Subject to Option 164
4.11 Contributions of Stock Options 165
4.12 Contributions of Credit Card Rebates 167
4.13 Contributions of Tangible Personal Property 167
4.14 Contributions of Real Property 168
4.15 Contributions of Easements 168
4.16 Contributions by C Corporations 169
4.17 Contributions by S Corporations 170
4.18 Contributions by Partnerships 171
4.19 Contributions by Means of the Internet 173
5 Limitations on Annual Deductibility 175
5.1 Overview of Law 176
5.2 Individuals' Contribution Base 179
5.3 Corporations' Taxable Income 179
5.4 Percentage Limitations: An Overview 180
5.5 Sixty Percent Limitation 182
5.6 Fifty Percent Limitation 183
5.7 Thirty Percent Limitation for Gifts of Certain Property 186
5.8 Electable 50 Percent Limitation 189
5.9 General 30 Percent Limitation 193
5.10 Interplay of 50 Percent/Special 30 Percent Limitations 194
5.11 Interplay of 50 Percent/General 30 Percent Limitations 194
5.12 Interplay of Special 30 Percent/General 30 Percent Limitations 195
5.13 Twenty Percent Limitation 195
5.14 Qualified Conservation Contribution Law 196
5.15 Conservation Gifts by Farmers and Ranchers 196
5.16 Gifts for the Use of Charity 198
5.17 Blending Percentage Limitations 199
5.18 Rules for Spouses 200
5.19 Information Requirements 202
5.20 Percentage Limitation for Corporations 202
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 Form 8283). Appendix D: Donee Information Return (IRS Form 8282). Appendix E: Inflation-Adjusted Insubstantiality Threshold--$50 Test. Appendix F: Inflation-Adjusted Insubstantiality Threshold--$25 Test. Appendix G: Inflation-Adjusted Low-Cost Article Definition. Appendix H: Monthly Federal Interest Rates Used in Valuting Partial Interests (IRC § 7520). Appendix I: Deemed Rules of Return for Transfers to New Pooled Income 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' Nonprofit Counsel. Table of Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel. Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel. Glossary. Index.
Preface xv
Book Citations xix
Part One Introduction to the Tax Law of Charitable Giving
1 Charitable Giving Law: Basic Concepts 3
1.1 Introduction to Charitable Contribution Deduction 3
1.2 Defining Tax-Exempt Organizations 5
1.3 Charitable Organizations Law Philosophy 8
1.4 Statistical Profile of Charitable Sector 23
1.5 History of Charitable Contribution Deduction 29
1.6 Charitable Contribution Deduction Reform Proposals 32
2 Fundamental Concepts 35
2.1 Definition of Gift 36
2.2 Definition of Donor 83
2.3 Definition of Charitable Organization 84
2.4 Public Charities and Private Foundations 96
2.5 Unrelated Business Law 113
2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 121
2.7 Charitable Organizations Listing Reliance Rules 122
2.8 Grantor Trust Law 126
3 Contributions of Money and Property 129
3.1 Contributions of Money 129
3.2 Contributions of Property in General 130
3.3 Contributions of Long-Term Capital Gain Property in General 132
3.4 Contributions of Ordinary Income Property 132
3.5 Certain Contributions of Capital Gain Property 136
3.6 Contributions of Property for Unrelated Use 139
3.7 Step Transaction Doctrine 142
3.8 Charitable Pledges 148
Part Two Charitable Giving in General
4 Timing of Charitable Deductions 153
4.1 Overview of Law 154
4.2 Contributions of Money in General 155
4.3 Contributions of Money by Check 155
4.4 Contributions of Money by Credit Card 158
4.5 Contributions of Money by Telephone 159
4.6 Contributions of Securities 159
4.7 Contributions of Copyright Interest 162
4.8 Contributions by Means of Notes 163
4.9 Contributions by Letters of Credit 163
4.10 Contributions of Property Subject to Option 164
4.11 Contributions of Stock Options 165
4.12 Contributions of Credit Card Rebates 167
4.13 Contributions of Tangible Personal Property 167
4.14 Contributions of Real Property 168
4.15 Contributions of Easements 168
4.16 Contributions by C Corporations 169
4.17 Contributions by S Corporations 170
4.18 Contributions by Partnerships 171
4.19 Contributions by Means of the Internet 173
5 Limitations on Annual Deductibility 175
5.1 Overview of Law 176
5.2 Individuals' Contribution Base 179
5.3 Corporations' Taxable Income 179
5.4 Percentage Limitations: An Overview 180
5.5 Sixty Percent Limitation 182
5.6 Fifty Percent Limitation 183
5.7 Thirty Percent Limitation for Gifts of Certain Property 186
5.8 Electable 50 Percent Limitation 189
5.9 General 30 Percent Limitation 193
5.10 Interplay of 50 Percent/Special 30 Percent Limitations 194
5.11 Interplay of 50 Percent/General 30 Percent Limitations 194
5.12 Interplay of Special 30 Percent/General 30 Percent Limitations 195
5.13 Twenty Percent Limitation 195
5.14 Qualified Conservation Contribution Law 196
5.15 Conservation Gifts by Farmers and Ranchers 196
5.16 Gifts for the Use of Charity 198
5.17 Blending Percentage Limitations 199
5.18 Rules for Spouses 200
5.19 Information Requirements 202
5.20 Percentage Limitation for Corporations 202
Book Citations xix
Part One Introduction to the Tax Law of Charitable Giving
1 Charitable Giving Law: Basic Concepts 3
1.1 Introduction to Charitable Contribution Deduction 3
1.2 Defining Tax-Exempt Organizations 5
1.3 Charitable Organizations Law Philosophy 8
1.4 Statistical Profile of Charitable Sector 23
1.5 History of Charitable Contribution Deduction 29
1.6 Charitable Contribution Deduction Reform Proposals 32
2 Fundamental Concepts 35
2.1 Definition of Gift 36
2.2 Definition of Donor 83
2.3 Definition of Charitable Organization 84
2.4 Public Charities and Private Foundations 96
2.5 Unrelated Business Law 113
2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 121
2.7 Charitable Organizations Listing Reliance Rules 122
2.8 Grantor Trust Law 126
3 Contributions of Money and Property 129
3.1 Contributions of Money 129
3.2 Contributions of Property in General 130
3.3 Contributions of Long-Term Capital Gain Property in General 132
3.4 Contributions of Ordinary Income Property 132
3.5 Certain Contributions of Capital Gain Property 136
3.6 Contributions of Property for Unrelated Use 139
3.7 Step Transaction Doctrine 142
3.8 Charitable Pledges 148
Part Two Charitable Giving in General
4 Timing of Charitable Deductions 153
4.1 Overview of Law 154
4.2 Contributions of Money in General 155
4.3 Contributions of Money by Check 155
4.4 Contributions of Money by Credit Card 158
4.5 Contributions of Money by Telephone 159
4.6 Contributions of Securities 159
4.7 Contributions of Copyright Interest 162
4.8 Contributions by Means of Notes 163
4.9 Contributions by Letters of Credit 163
4.10 Contributions of Property Subject to Option 164
4.11 Contributions of Stock Options 165
4.12 Contributions of Credit Card Rebates 167
4.13 Contributions of Tangible Personal Property 167
4.14 Contributions of Real Property 168
4.15 Contributions of Easements 168
4.16 Contributions by C Corporations 169
4.17 Contributions by S Corporations 170
4.18 Contributions by Partnerships 171
4.19 Contributions by Means of the Internet 173
5 Limitations on Annual Deductibility 175
5.1 Overview of Law 176
5.2 Individuals' Contribution Base 179
5.3 Corporations' Taxable Income 179
5.4 Percentage Limitations: An Overview 180
5.5 Sixty Percent Limitation 182
5.6 Fifty Percent Limitation 183
5.7 Thirty Percent Limitation for Gifts of Certain Property 186
5.8 Electable 50 Percent Limitation 189
5.9 General 30 Percent Limitation 193
5.10 Interplay of 50 Percent/Special 30 Percent Limitations 194
5.11 Interplay of 50 Percent/General 30 Percent Limitations 194
5.12 Interplay of Special 30 Percent/General 30 Percent Limitations 195
5.13 Twenty Percent Limitation 195
5.14 Qualified Conservation Contribution Law 196
5.15 Conservation Gifts by Farmers and Ranchers 196
5.16 Gifts for the Use of Charity 198
5.17 Blending Percentage Limitations 199
5.18 Rules for Spouses 200
5.19 Information Requirements 202
5.20 Percentage Limitation for Corporations 202