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" The tax law of charitable giving / "
Bruce R. Hopkins
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BL
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| Record Number
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657405
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| Doc. No
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dltt
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| Main Entry
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Hopkins, Bruce R
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| Title & Author
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The tax law of charitable giving /\ Bruce R. Hopkins
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| Edition Statement
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4th ed
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| Publication Statement
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Hoboken, NJ :: Wiley, c2010
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| Page. NO
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xxii, 817 p. :: forms ;; 26 cm
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| ISBN
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9780470560600 (hbk.)
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: 0470560606 (hbk.)
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| Bibliographies/Indexes
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Includes bibliographical references (p. 763-776) and index
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| Contents
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Charitable giving law : basic concepts -- The United States tax system : an overview -- Fundmental concepts -- Gifts of money and property -- Fundamentals of planned giving -- Timing of charitable deductions -- Percentage limitations -- Estate and gift tax considerations -- Special gift situations -- Other aspects of deductible giving -- Valuation of partial interests -- Charitable remainder trusts -- Pooled income funds -- Charitable gift annuities -- Other gifts of remainder interests -- Charitable lead trusts -- Gifts of and using life insurance -- International giving by individuals during lifetime -- International giving by individuals through estates -- International giving by corporations -- Substantiation and appraisal requirements -- Disclosure requirements -- Special events, corporate sponsorships, and donor-advised funds -- Reporting requirements -- State fundraising regulation
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| Subject
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Income tax deductions for charitable contributions-- United States
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