The Tax Law of Charitable Giving, 5th Edition

Chapter NineSpecial Gift Situations

1. § 9.1 Works of Art
   1. (a) Gifts of Art in General
   2. (b) Gifts of Fractional Interests
   3. (c) Loans
2. § 9.2 Gems
3. § 9.3 Inventory
   1. (a) Basic Rules
   2. (b) Restrictions on Use
   3. (c) Restrictions on Transfer of Contributed Property
   4. (d) Requirements of Written Statement(s)
   5. (e) Compliance with Food, Drug, and Cosmetic Act
   6. (f) Amount of Reduction
   7. (g) Recapture Excluded
   8. (h) Special Rule for Food Inventory
   9. (i) Special Rule for Book Inventory
4. § 9.4 Scientific Research Property
5. § 9.5 Computer Technology or Equipment
6. § 9.6 License to Use Patent
   1. (a) Factual Situations
   2. (b) Law and Analysis
7. § 9.7 Conservation Property
   1. (a) Qualified Real Property Interests
   2. (b) Qualified Organizations
   3. (c) Conservation Purpose
   4. (d) Exclusivity Requirement
   5. (e) Valuation
   6. (f) Substantiation
   7. (g) Relationship to Rehabilitation Tax Credit
   8. (h) Donative Intent
   9. (i) Special Rules for Capital Gain Real Property
   10. (j) Special Rules for Farmers and Ranchers
8. § 9.8 S Corporation Stock
   1. (a) Background and Introduction
   2. (b) Gifts from Donor's Perspective
   3. (c) Gifts from Donee's Perspective
   4. (d) Conclusion
9. § 9.9 Section 306 Stock
10. § 9.10 Retirement Plan Accounts
    1. (a) Income in Respect of Decedent
    2. (b) Charitable Contribution Planning
    3. (c) Potential Problems and Solutions
    4. (d) Individual Retirement Arrangements in General
    5. (e) Temporary Statutory Rule
11. § 9.11 Commodity Futures Contracts
12. § 9.12 Donors' Creations
13. § 9.13 Charity Auctions
    1. (a) Charity Auctions as Businesses
    2. (b) Charitable Contribution Deductions—Donors ...