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The Tax Law of Charitable Giving
About This Book
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.
Frequently asked questions
Information
PART ONE
Introduction to the Tax Law of Charitable Giving
CHAPTER ONE
Charitable Giving Law: Basic Concepts
- § 1.1 Introduction to Charitable Contribution Deduction
- § 1.2 Defining Tax-Exempt Organizations
- § 1.3 Charitable Organizations Law Philosophy
- (a) Public Policy and National Heritage
- (b) Other Rationales
- (c) Freedom of Association
- § 1.4 Statistical Profile of Charitable Sector
- § 1.5 History of Charitable Contribution Deduction
- § 1.6 Charitable Contribution Deduction Reform Proposals
§ 1.1 INTRODUCTION TO CHARITABLE CONTRIBUTION DEDUCTION
§ 1.2 DEFINING TAX-EXEMPT ORGANIZATIONS
Table of contents
- Cover
- Title Page
- Copyright
- Dedication
- Preface
- Book Citations
- PART ONE: Introduction to the Tax Law of Charitable Giving
- PART TWO: Charitable Giving in General
- PART THREE: Planned Giving
- PART FOUR: International Charitable Giving
- PART FIVE: Administration of Charitable Giving Programs
- About the Author
- About the Online Resources
- Index
- End User License Agreement