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E-grāmata: Tax Law of Charitable Giving

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  • Formāts: PDF+DRM
  • Sērija : Wiley Nonprofit Authority
  • Izdošanas datums: 15-Mar-2021
  • Izdevniecība: John Wiley & Sons Inc
  • Valoda: eng
  • ISBN-13: 9781119756040
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Tax Law of Charitable GivingPalielināt
  • Formāts: PDF+DRM
  • Sērija : Wiley Nonprofit Authority
  • Izdošanas datums: 15-Mar-2021
  • Izdevniecība: John Wiley & Sons Inc
  • Valoda: eng
  • ISBN-13: 9781119756040
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"Although this sounds like a horrendous conceit, I marvel at this book. More accurately, I marvel at the expanse of this book. The very title suggests a subject that ought to be summarized in a pamphlet: The Tax Law of Charitable Giving. The principal reason for my amazement: How can something as seemingly simple and innocent as charitable giving generate so much law? It is, I suppose, a hallmark of our society; matters of law are quite complicated in the United States, and this includes the matter of the tax law consequences of transferring money and property to charitable organizations"--

the tax law of charitable giving

Discover a fully updated and comprehensive reference on US charitable tax law from a leading authority

As United States charitable tax law becomes ever more complex and byzantine, the need for a one-stop resource on foundational and advanced topics in this practice area has become acute. The comprehensively revised Sixth Edition of The Tax Law of Charitable Giving fills this niche. The book offers readers a fulsome, authoritative, and well-organized description of modern US tax laws on charitable giving

Ranging over the basics of US charitable giving law to the intricate details of contributions of various types of property and international giving, this accomplished nonprofit lawyer, professor, and author delves deeply into a wide variety of subjects concerning deductible (and nondeductible) charitable giving. In addition to fundamental topics such as the definition of gift and percentage limitations on charitable deductions, readers will learn about planned giving, donor-advised funds, the substantiation and appraisal requirements, reporting and disclosure laws, valuation pricinples, tax penalties, and more.

Ideal for lawyers, accountants, and other financial professionals who advise clients on charitable giving and tax matters, The Tax Law of Charitable Giving provides an authoritative reference on all aspects of philanthropy and federal tax law.

Preface xv
Book Citations xix
PART ONE Introduction to the Tax Law of Charitable Giving
1 Charitable Giving Law: Basic Concepts
3(32)
§ 1.1 Introduction to Charitable Contribution Deduction
3(2)
§ 1.2 Defining Tax-Exempt Organizations
5(3)
§ 1.3 Charitable Organizations Law Philosophy
8(15)
§ 1.4 Statistical Profile of Charitable Sector
23(6)
§ 1.5 History of Charitable Contribution Deduction
29(3)
§ 1.6 Charitable Contribution Deduction Reform Proposals
32(3)
2 Fundamental Concepts
35(94)
§ 2.1 Definition of Gift
36(47)
§ 2.2 Definition of Donor
83(1)
§ 2.3 Definition of Charitable Organization
84(12)
§ 2.4 Public Charities and Private Foundations
96(17)
§ 2.5 Unrelated Business Law
113(8)
§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts
121(1)
§ 2.7 Charitable Organizations Listing Reliance Rules
122(4)
§ 2.8 Grantor Trust Law
126(3)
3 Contributions Of Money And Property
129(24)
§ 3.1 Contributions of Money
129(1)
§ 3.2 Contributions of Property in General
130(2)
§ 3.3 Contributions of Long-Term Capital Gain Property in General
132(1)
§ 3.4 Contributions of Ordinary Income Property
132(4)
§ 3.5 Certain Contributions of Capital Gain Property
136(3)
§ 3.6 Contributions of Property for Unrelated Use
139(3)
§ 3.7 Step Transaction Doctrine
142(6)
§ 3.8 Charitable Pledges
148(5)
PART TWO Charitable Giving in General
4 Timing Of Charitable Deductions
153(22)
§ 4.1 Overview of Law
154(1)
§ 4.2 Contributions of Money in General
155(1)
§ 4.3 Contributions of Money by Check
155(3)
§ 4.4 Contributions of Money by Credit Card
158(1)
§ 4.5 Contributions of Money by Telephone
159(1)
§ 4.6 Contributions of Securities
159(3)
§ 4.7 Contributions of Copyright Interest
162(1)
§ 4.8 Contributions by Means of Notes
163(1)
§ 4.9 Contributions by Letters of Credit
163(1)
§ 4.10 Contributions of Property Subject to Option
164(1)
§ 4.11 Contributions of Stock Options
165(2)
§ 4.12 Contributions of Credit Card Rebates
167(1)
§ 4.13 Contributions of Tangible Personal Property
167(1)
§ 4.14 Contributions of Real Property
168(1)
§ 4.15 Contributions of Easements
168(1)
§ 4.16 Contributions by C Corporations
169(1)
§ 4.17 Contributions by S Corporations
170(1)
§ 4.18 Contributions by Partnerships
171(2)
§ 4.19 Contributions by Means of the Internet
173(2)
5 Limitations On Annual Deductibility
175(30)
§ 5.1 Overview of Law
176(3)
§ 5.2 Individuals' Contribution Base
179(1)
§ 5.3 Corporations' Taxable Income
179(1)
§ 5.4 Percentage Limitations: An Overview
180(2)
§ 5.5 Sixty Percent Limitation
182(1)
§ 5.6 Fifty Percent Limitation
183(3)
§ 5.7 Thirty Percent Limitation for Gifts of Certain Property
186(3)
§ 5.8 Electable 50 Percent Limitation
189(4)
§ 5.9 General 30 Percent Limitation
193(1)
§ 5.10 Interplay of 50 Percent/Special 30 Percent Limitations
194(1)
§ 5.11 Interplay of 50 Percent/General 30 Percent Limitations
194(1)
§ 5.12 Interplay of Special 30 Percent/General 30 Percent Limitations
195(1)
§ 5.13 Twenty Percent Limitation
195(1)
§ 5.14 Qualified Conservation Contribution Law
196(1)
§ 5.15 Conservation Gifts by Farmers and Ranchers
196(2)
§ 5.16 Gifts for the Use of Charity
198(1)
§ 5.17 Blending Percentage Limitations
199(1)
§ 5.18 Rules for Spouses
200(2)
§ 5.19 Information Requirements
202(1)
§ 5.20 Percentage Limitation for Corporations
202(3)
6 Estate And Gift Law
205(44)
§ 6.1 Overview of Law
205(2)
§ 6.2 Federal Gift Tax
207(11)
§ 6.3 Federal Estate Tax
218(16)
§ 6.4 Unification of Taxes
234(1)
§ 6.5 Remainder Interests
234(10)
§ 6.6 Ascertainability of Value of Charitable Interest
244(5)
7 Unique Charitable Contribution Laws
249(118)
§ 7.1 Works of Art
250(4)
§ 7.2 Gems
254(2)
§ 7.3 Inventory
256(8)
§ 7.4 Scientific Research Property
264(1)
§ 7.5 License to Use Patent
265(2)
§ 7.6 Easements and Other Conservation Property
267(25)
§ 7.7 S Corporation Stock
292(8)
§ 7.8 Section 306 Stock
300(2)
§ 7.9 Retirement Plan Accounts
302(7)
§ 7.10 Commodity Futures Contracts
309(2)
§ 7.11 Donors' Creations
311(1)
§ 7.12 Charity Auctions
312(7)
§ 7.13 Services
319(2)
§ 7.14 Unreimbursed Expenses
321(6)
§ 7.15 Limitation on Deduction for Expenses Due to Pleasure
327(4)
§ 7.16 Automobile Expenses
331(1)
§ 7.17 Use of Property
331(1)
§ 7.18 Bargain Sales
332(6)
§ 7.19 Property Subject to Debt
338(3)
§ 7.20 Future Interests in Tangible Personal Property
341(1)
§ 7.21 Contributions by Trusts
342(9)
§ 7.22 Taxidermy
351(1)
§ 7.23 Clothing and Household Items
352(1)
§ 7.24 Vehicles
352(7)
§ 7.25 Intellectual Property
359(4)
§ 7.26 Foreign Tax Credit
363(1)
§ 7.27 Subsistence Whaling Expenses
364(1)
§ 7.28 Virtual Currency Transactions
365(2)
8 Additional Aspects Of Deductible Giving
367(50)
§ 8.1 Contributions by Means of an Agent
368(1)
§ 8.2 Contributions for the Use of Charity
369(2)
§ 8.3 Conditional Contributions
371(6)
§ 8.4 Earmarking of Contributions for Individuals
377(3)
§ 8.5 Interrelationship with Business Expense Deduction
380(2)
§ 8.6 Denial of Deduction for Lobbying Activities
382(1)
§ 8.7 Deductible Contributions to Noncharitable Organizations
383(5)
§ 8.8 Reallocation of Deductions
388(1)
§ 8.9 Funding of Terrorism
388(1)
§ 8.10 Statute of Limitations
389(1)
§ 8.11 Concept of Trust Income
389(4)
§ 8.12 Unrelated Business Income Charitable Deduction
393(1)
§ 8.13 Charitable Family Limited Partnerships
394(2)
§ 8.14 Abusive Tax Transactions
396(12)
§ 8.15 Public Policy Considerations
408(9)
PART THREE Planned Giving
9 Planned Giving And Valuation
417(18)
§ 9.1 Planned Giving Fundamentals
417(3)
§ 9.2 Partial Interests Law
420(3)
§ 9.3 Overview of Valuation Law
423(1)
§ 9.4 Standard Actuarial Factors
424(2)
§ 9.5 General Actuarial Valuations
426(3)
§ 9.6 Nonstandard Actuarial Factors
429(3)
§ 9.7 Securities Laws
432(3)
10 Charitable Remainder Trusts
435(90)
§ 10.1 Definitions
437(11)
§ 10.2 Charitable Remainder Annuity Trust Law
448(14)
§ 10.3 Charitable Remainder Unitrust Law
462(17)
§ 10.4 Issues
479(13)
§ 10.5 Tax Treatment of Distributions
492(7)
§ 10.6 Division of Charitable Remainder Trusts
499(4)
§ 10.7 Basis in Disposition of Term Interest
503(2)
§ 10.8 Taxation of Charitable Remainder Trusts
505(2)
§ 10.9 Mandatory Provisions
507(1)
§ 10.10 Private Foundation Law
508(2)
§ 10.11 University Endowment Investment Sharing
510(2)
§ 10.12 Charitable Remainder Trusts as Partners or Shareholders in REITs
512(1)
§ 10.13 Wealth Replacement Trusts
513(1)
§ 10.14 Calculation of Charitable Contribution Deduction
513(6)
§ 10.15 Merger of Charitable Remainder Trusts
519(1)
§ 10.16 Early Terminations of Charitable Remainder Trusts
519(2)
§ 10.17 Regular Termination of Charitable Remainder Trusts
521(4)
11 Pooled Income Funds
525(22)
§ 11.1 Definitions
526(1)
§ 11.2 Qualifying Pooled Income Funds
527(6)
§ 11.3 Allocation of Income
533(1)
§ 11.4 Recognition of Gain or Loss on Transfers
534(1)
§ 11.5 Mandatory Provisions
535(1)
§ 11.6 Private Foundation Law
536(1)
§ 11.7 Pass-Through of Depreciation
537(1)
§ 11.8 Tax Status of Funds and Beneficiaries
538(2)
§ 11.9 Multiorganization Pooled Income Funds
540(3)
§ 11.10 Comparison with Charitable Remainder Trusts
543(1)
§ 11.11 Charitable Contribution Deduction
544(3)
12 Charitable Gift Annuities
547(10)
§ 12.1 Contract as Vehicle Form
547(1)
§ 12.2 Tax Treatment to Donor
548(1)
§ 12.3 Deferred Payment Gift Annuities
549(1)
§ 12.4 Estate and Gift Tax Consequences
550(1)
§ 12.5 Unrelated Business Income Implications
550(1)
§ 12.6 Unrelated Debt-Financed Income Implications
551(1)
§ 12.7 Contrast with Other Planned Gift Methods
552(1)
§ 12.8 Antitrust Laws
553(1)
§ 12.9 Securities Laws
554(1)
§ 12.10 Charitable Contribution Deduction
554(3)
13 Other Types Of Deductible Remainder Interests
557(14)
§ 13.1 Overview of Law
557(1)
§ 13.2 Qualifying Partial Interests
558(1)
§ 13.3 Remainder Interests in Personal Residences or Farms
558(4)
§ 13.4 Undivided Portions of Entire Interests in Property
562(9)
14 Charitable Lead Trusts
571(16)
§ 14.1 Overview of Law
571(1)
§ 14.2 Income Interests
572(2)
§ 14.3 Tax Treatment of Charitable Lead Trusts
574(2)
§ 14.4 Testamentary Use of Charitable Lead Trusts
576(2)
§ 14.5 Percentage Limitation Law
578(1)
§ 14.6 Private Foundation Law
578(2)
§ 14.7 Anti-Abuse Rule Concerning Income Interests
580(2)
§ 14.8 Charitable Income Trusts
582(1)
§ 14.9 Comparison with Charitable Remainder Trusts
583(1)
§ 14.10 Valuing Charitable Contribution Deduction
583(1)
§ 14.11 Charitable Contribution Deduction
584(3)
15 Contributions Of And Using Life Insurance
587(24)
§ 15.1 Introduction
587(1)
§ 15.2 Life Insurance Concepts
588(3)
§ 15.3 Charitable Giving and Insurance
591(5)
§ 15.4 Insurable Interest
596(3)
§ 15.5 Unrelated Debt-Financed Income Law
599(1)
§ 15.6 Charitable Split-Dollar Insurance Plans
600(7)
§ 15.7 Insurance Contract Reporting Requirements
607(4)
PART FOUR International Charitable Giving
16 International Giving By Individuals During Lifetime
611(14)
§ 16.1 Introduction
611(1)
§ 16.2 Overview of Law
612(3)
§ 16.3 Earmarking and Conduit Restrictions
615(4)
§ 16.4 Control over Foreign Donees
619(3)
§ 16.5 Summary
622(1)
§ 16.6 Income Tax Treaties
623(2)
17 International Giving By Individuals By Means Of Estates
625(10)
§ 17.1 Overview of Law
625(1)
§ 17.2 Estate Tax Law
626(6)
§ 17.3 Gift Tax Law
632(1)
§ 17.4 Charitable Giving by Noncitizen Nonresidents
632(3)
18 International Giving By Corporations
635(16)
§ 18.1 Contributions to U.S. Charities for Foreign Use
635(1)
§ 18.2 Contributions of Money from Foreign Affiliate of U.S. Parent to Foreign Charities
636(1)
§ 18.3 Contributions of Goods or Services to Benefit Foreign Charities
637(1)
§ 18.4 Grants of Funds from U.S.-Related Foundation to Foreign Charities
638(13)
PART FIVE Administration of Charitable Giving Programs
19 Substantiation And Appraisal Law
651(42)
§ 19.1 Introduction
652(1)
§ 19.2 Substantiation Law for Charitable Monetary Contributions
653(1)
§ 19.3 Substantiation Law for Charitable Contributions of $250 or More
654(15)
§ 19.4 Substantiation Law for Noncash Charitable Contributions
669(6)
§ 19.5 Substantiation Law for Conservation Contributions
675(1)
§ 19.6 Substantiation Law for Contributions of Motor Vehicles, Boats, and Airplanes
675(1)
§ 19.7 Substantiation Law for Contributions to Donor-Advised Funds
676(1)
§ 19.8 Appraisal Law
676(11)
§ 19.9 Appraisals of Clothing and Household Items
687(1)
§ 19.10 Recordkeeping Law
688(5)
20 Disclosure Law
693(14)
§ 20.1 Disclosure by Charitable Organizations in General
693(5)
§ 20.2 Quid Pro Quo Contribution Law
698(4)
§ 20.3 Disclosure by Noncharitable Organizations
702(5)
21 Special Events, Corporate Sponsorships, And Donor-Advised Funds
707(32)
§ 21.1 IRS Audit Guidelines
708(4)
§ 21.2 Special Events
712(2)
§ 21.3 Corporate Sponsorship Law
714(3)
§ 21.4 Donor-Advised Funds
717(22)
22 Reporting Law
739(34)
§ 22.1 Contribution Reporting by Individuals
739(1)
§ 22.2 Contribution Reporting by C Corporations
740(1)
§ 22.3 Contribution Reporting by S Corporations
740(1)
§ 22.4 Contribution Reporting by Partnerships
740(1)
§ 22.5 Contribution Reporting by Donees in General
741(5)
§ 22.6 Contribution Reporting in Unrelated Business Context
746(3)
§ 22.7 Noncash Contributions Reporting Law in General
749(16)
§ 22.8 Contributions of Vehicles Reporting Law
765(2)
§ 22.9 Contributions of Intellectual Property Reporting Law
767(1)
§ 22.10 Dispositions of Contributed Property Reporting Law
768(3)
§ 22.11 Personal Benefit Contract Reporting Law
771(1)
§ 22.12 Split-Interest Trust Reporting Law
771(2)
23 Valuation Principles And Various Penalties
773(46)
§ 23.1 Valuation of Property---General Principles
773(6)
§ 23.2 Valuation of Works of Art
779(2)
§ 23.3 Valuation of Securities
781(3)
§ 23.4 Valuation of Other Types of Property
784(9)
§ 23.5 Other Court Valuation Cases
793(10)
§ 23.6 Federal Tax Penalties
803(12)
§ 23.7 Burden of Proof Law
815(2)
§ 23.8 Burden of Production and Procedural Law
817(2)
24 State Fundraising Law
819(12)
§ 24.1 State Regulation in General
819(1)
§ 24.2 Historical Perspective
820(2)
§ 24.3 States' Police Power
822(1)
§ 24.4 Basic Definitions
823(1)
§ 24.5 Registration Law
824(1)
§ 24.6 Reporting Law
824(1)
§ 24.7 Exemptions from Regulation
825(1)
§ 24.8 Fundraising Cost Limitations
826(1)
§ 24.9 Prohibited Acts
827(1)
§ 24.10 Contract Law
828(1)
§ 24.11 Disclosure Law
829(2)
About the Author 831(2)
About the Online Resources 833(2)
Index 835
BRUCE R. HOPKINS is the principal in the Bruce R. Hopkins Law Firm, LLC, and the Professor from Practice at the Kansas University School of Law. He is the author of over forty books, including The Law of Tax-Exempt Organizations, Twelfth Edition, The Law of Fundraising, Fifth Edition, and The Tax Law of Private Foundations, Fifth Edition.
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