The Tax Law of Charitable Giving, 5th Edition

Index

• Absence of value transferred, § 3.1(e)
• Acceptance, of gifts, §§ 3.6, 24.7(b)(21)
• Accounting methods, § 2.10
• Accounting period, annual, § 2.9
• Accrual method of accounting, §§ 2.10, 6.14
• Accumulated earnings taxes, § 2.22
• Acquisition indebtedness, § 14.6
• Actuarial factors, nonstandard, § 11.4
• Actuarial valuations, § 11.3
• Adjusted basis, § 2.14(b)
• Adjusted gross income, § 2.4
• Advertising, § 3.1(g)
• Agents, gifts by means of, §§ 3.2, 10.2
• Allocation:
  • of basis (bargain sales), § 9.19(b)
  • pooled income funds, income from charity, partial allocation to, § 13.3(b)
    • units of participation, § 13.3(a)
  • reallocation of deductions, § 10.10
• Alternative minimum tax, §§ 2.18, 10.6
• American Jobs Creation Act of 2004, §§ 21.1, 21.5
• American Taxpayer Relief Act of 2012, §§ 9.3(i), 9.7(j), 9.10(e)
• Annual accounting period, § 2.9
• Annual gift tax exclusion, § 8.2(h)
• Annuities, charitable gift. See Charitable gift annuities
• Annuities, gross estate, § 8.3(a)
• Annuity interest, §§ 5.4(b), 5.7(a), 9.23, 16.2
• Annuity trusts, charitable remainder. See Charitable remainder annuity trusts
• Anticipatory income assignments, § 3.1(i)
• Antitrust laws, § 14.8
• Applicable insurance contracts, § 17.7
• Appointment, powers of:
  • general power, § 8.2(d)
  • gross estate, § 8.3(a)
• Appraisals:
  • requirements, §§ 10.1, 21.5
  • value, appraised, § 2.14
• Appreciated property gifts, §§ 5.2, 7.1
• Appreciation, §§ 2.14(e), 4.2
• Archaeological artifacts, contributions of, § 24.7(b)(17)
• Arm's-length transactions, § 2.14
• Art, works ...