The Tax Law of Charitable Giving, 5th Edition

Chapter FiveFundamentals of Planned Giving

1. § 5.1 Introduction
2. § 5.2 Appreciated Property Gifts
3. § 5.3 Planned Gifts: Core Concepts
4. § 5.4 Charitable Remainder Trusts
   1. (a) General Rules
   2. (b) Charitable Remainder Annuity Trusts
   3. (c) Charitable Remainder Unitrusts
   4. (d) Tax Treatment of Distributions
   5. (e) Tax Treatment of Charitable Remainder Trusts
   6. (f) Remainder Trust Agreements
   7. (g) Gift Tax Aspects
   8. (h) Estate Tax Aspects
5. § 5.5 Pooled Income Funds
   1. (a) General Rules
   2. (b) Valuation and Assignment of Units
   3. (c) Distribution of Income
   4. (d) Determining the Charitable Deduction
   5. (e) Tax Treatment of Income Distributions and Pooled Income Funds
   6. (f) Selection of Trustee
   7. (g) Pooled Income Fund Instruments
   8. (h) Seeding
6. § 5.6 Charitable Gift Annuities
7. § 5.7 Charitable Lead Trusts
   1. (a) General Rules
   2. (b) Income Tax Charitable Deduction (If Any)
   3. (c) Determining the Charitable Deduction
   4. (d) Tax Treatment of Lead Trust
   5. (e) Testamentary Use of Lead Trusts
   6. (f) Private Foundation Rules
8. § 5.8 Planned Giving: Other Forms
9. § 5.9 Planned Giving and Securities Laws

An analysis of the law of charitable giving would be incomplete without substantial attention to the various forms of planned giving. At the same time, there is more to the law of charitable giving than planned giving. The purpose of this chapter is to place the concept of planned giving in its appropriate context. The chapters of Part Two and Part Three can be read with this concept in perspective. The details of planned giving are the subject of ...