The Tax Law of Charitable Giving, 5th Edition

The Tax Law of Charitable Giving (Wiley Nonprofit Authority)

A completely updated guide to the laws and regulations governing charitable giving

This fully updated Fifth Edition of The Tax Law of Charitable Giving is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations. This new edition includes:

• Detailed documentation and citations, including references to regulations, rulings, cases, and tax literature
• An exhaustive index allowing for quick and easy reference
• Annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations

Table of Contents

Part One: Introduction to the Tax Law of Charitable Giving
Chapter 1 Charitable Giving Law: Basic Concepts
Chapter 2 The United States Tax System: An Overview

Part Two: Basics of Charitable Giving Law
Chapter 3 Fundamental Concepts
Chapter 4 Gifts of Money and Property
Chapter 5 Fundamentals of Planned Giving

Part Three: Charitable Giving in General
Chapter 6 Timing of Charitable Deductions
Chapter 7 Percentage Limitations
Chapter 8 Estate and Gift Tax Considerations
Chapter 9 Special Gift Situations
Chapter 10 Other Aspects of Deductible Giving

Part Four: Planned Giving
Chapter 11 Valuation of Partial Interests
Chapter 12 Charitable Remainder Trusts
Chapter 13 Pooled Income Funds
Chapter 14 Charitable Gift Annuities
Chapter 15 Other Gifts of Remainder Interests
Chapter 16 Charitable Lead Trusts
Chapter 17 Gifts of and Using Life Insurance

Part Five: International Charitable Giving
Chapter 18 International Giving by Individuals During Lifetime
Chapter 19 International Giving by Individuals through Estates
Chapter 20 International Giving by Corporations

Part Six: Administration of Charitable Giving Programs
Chapter 21 Substantiation and Appraisal Requirements
Chapter 22 Disclosure Requirements
Chapter 23 Special Events, Corporate Sponsorships, and Donor-Advised Funds
Chapter 24 Reporting Requirements
Chapter 25 State Fundraising Regulation