The Tax Law of Charitable Giving, 6th Edition

Index

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• Abusive tax transactions, § 8.14
• Agents, contributions by means of, § 8.1
• Agricultural research organizations, § 2.4(a)
• Allocations:
  • of basis (bargain sales), § 7.18(b)
  • income from charity, partial allocation to (pooled income funds), § 11.3
  • reallocation of deductions, § 8.8
  • units of participation (pooled income funds), § 11.3(a)
• American Jobs Creation Act of 2004, §§ 7.24(a), 7.25(a)
• Anticipatory income assignments, § 2.1(h)
• Antitrust law, § 12.8
• Applicable insurance contracts:
  • in general, § 15.7
  • reporting requirements, § 22.11
• Appraisal law:
  • clothing, § 19.9
  • household items, § 19.9
  • in general, § 19.8(a)
  • and substantial compliance doctrine, § 19.8
  • qualified appraisal, definition of, § 19.8(b)
  • qualified appraiser, definition of, § 19.8(c)
• Appreciated property gifts, §§ 3.2, 3.3, 3.5
• Archaeological artifacts, donee reporting of, § 22.7(b)
• Arts, promotion of, § 2.3(b)
• Ascertainability of value of charitable interest, § 6.6
• Associations of churches, § 2.4(a)
• Automobile expenses, deductibility of, § 7.16
• Auxiliaries, of churches, § 2.4(a)

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• Bargain sales, § 7.18
• Boorstin, Daniel J., § 1.3(a)
• Burden of production and procedural law, § 23.8
• Burden of proof law, § 23.7
• Business expense deduction, § 8.5
• Business leagues, transfers to, § 6.2(g)
• Businesses, interests in, valuation of, § 23.4(i)

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• C corporations, contributions by, § 4.16
• Coronavirus Aid, Relief, and Economic Security Act, § 5.1(b)
• Carryover rules, §§ 5.6(b), 5.7(b), 5.9(b), 5.13(b), 5.20(b), 7.18(c) ...