| A Letter to the Reader |
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vii | |
| About the Author |
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ix | |
| Book Citations |
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xi | |
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Part One Introduction to the Tax Law of Charitable Giving |
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1 | (10) |
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Chapter One Charitable Giving Law: Basic Concepts |
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3 | (4) |
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§ 1.4 Statistical Profile of Charitable Sector |
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3 | (4) |
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Chapter Two Fundamental Concepts |
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7 | (2) |
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7 | (1) |
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§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts |
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8 | (1) |
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Chapter Three Contributions of Money and Property |
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9 | (2) |
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§ 3.7 Step Transaction Doctrine |
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9 | (2) |
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Part Two Charitable Giving in General |
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11 | (18) |
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Chapter Five Limitations on Annual Deductibility |
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13 | (2) |
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13 | (2) |
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Chapter Seven Unique Charitable Contribution Laws |
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15 | (10) |
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§ 7.6 Easements and Other Conservation Property |
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15 | (1) |
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§ 7.9 Retirement Plan Accounts |
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16 | (1) |
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§ 7.28 Virtual Currency Transactions |
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16 | (9) |
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Chapter Eight Additional Aspects of Deductible Giving |
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25 | (4) |
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§ 8.5 Interrelationship with Business Expense Deduction |
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25 | (1) |
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§ 8.14 Abusive Tax Transactions |
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26 | (3) |
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Part Three Planned Giving |
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29 | (6) |
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Chapter Nine Planned Giving and Valuation |
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31 | (2) |
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§ 9.2 Partial Interests Law |
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31 | (2) |
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Chapter Ten Charitable Remainder Trusts |
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33 | (2) |
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§ 10.16 Early Terminations of Charitable Remainder Trusts |
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33 | (2) |
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Part Five Administration of Charitable Giving Programs |
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35 | (8) |
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Chapter Nineteen Substantiation and Appraisal Law |
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37 | (2) |
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§ 19.3 Substantiation Law for Charitable Contributions of $250 or More |
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37 | (1) |
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§ 19.4 Substantiation Law for Noncash Charitable Contributions |
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37 | (2) |
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Chapter Twenty-One Special Events, Corporate Sponsorships, and Donor-Advised Funds |
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39 | (2) |
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§ 21.4 Donor-Advised Funds |
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39 | (2) |
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Chapter Twenty-Three Valuation Principles and Various Penalties |
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41 | (2) |
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§ 23.1 Valuation of Property---General Principles |
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41 | (1) |
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§ 23.3 Valuation of Securities |
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41 | (1) |
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§ 23.4 Valuation of Other Types of Property |
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42 | (1) |
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§ 23.6 Federal Tax Penalties |
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42 | (1) |
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§ 23.8 Burden of Production and Procedural Law |
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42 | (1) |
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43 | (48) |
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45 | (16) |
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Table of IRS Revenue Rulings and Revenue Procedures |
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61 | (4) |
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Table of IRS Private Determinations Cited in Text |
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65 | (4) |
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Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda |
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69 | (10) |
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Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel |
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79 | (8) |
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Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel |
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87 | (2) |
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Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel |
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89 | (2) |
| About the Online Resources |
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91 | (2) |
| Index |
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93 | |
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