The Tax Law of Charitable Giving, 5th Edition

Chapter TenOther Aspects of Deductible Giving

1. § 10.1 Valuation of Property
   1. (a) General Principles
   2. (b) Valuation of Works of Art
   3. (c) Valuation of Other Property
2. § 10.2 Contributions by Means of an Agent
3. § 10.3 Gifts for the Use of Charity
4. § 10.4 Conditional Gifts
   1. (a) Material Conditions—Nondeductibility
   2. (b) Negligible Conditions
   3. (c) Material Conditions—Deductibility
   4. (d) Enforceability of Conditions
   5. (e) IRS Audits Not Conditions Precedent
5. § 10.5 Earmarking of Gifts for Individuals
6. § 10.6 Alternative Minimum Tax Considerations
7. § 10.7 Interrelationship with Business Expense Deduction
8. § 10.8 Denial of Deduction for Lobbying Activities
9. § 10.9 Deductible Gifts to Noncharitable Organizations
   1. (a) Conduit Entities in General
   2. (b) Single-Member Limited Liability Companies
10. § 10.10 Reallocation of Deductions
11. § 10.11 Charitable Giving and Funding of Terrorism
12. § 10.12 Statute of Limitations
13. § 10.13 Concept of Trust Income
    1. (a) Basic Principles
    2. (b) Definition of Income
    3. (c) Capital Gains and Losses
14. § 10.14 Penalties
    1. (a) Accuracy-Related Penalty
    2. (b) Fraud Penalty
    3. (c) Tax Shelter Promotion Penalty
    4. (d) Aiding and Abetting Penalty
    5. (e) Other Penalties
15. § 10.15 Transactions of Interest
    1. (a) Successor Member Interests
    2. (b) Asset Dispositions

The complexities of the law of charitable giving are manifold. They are limited only by the intricacies of the federal tax law and the imaginations of gift planners, regulators, and litigants. These other aspects of deductible charitable giving are ...