The Tax Law of Charitable Giving, 6th Edition

CHAPTER SEVENUnique Charitable Contribution Laws

• § 7.1 Works of Art
  • (a) Gifts of Art in General
  • (b) Gifts of Fractional Interests
  • (c) Loans of Art
• § 7.2 Gems
• § 7.3 Inventory
  • (a) Overview of Law
  • (b) Restrictions on Use
  • (c) Restrictions on Transfer of Contributed Property
  • (d) Requirements of Written Statement(s)
  • (e) Compliance with Food, Drug, and Cosmetic Act
  • (f) Amount of Reduction
  • (g) Recapture Excluded
  • (h) Special Law for Food Inventory
• § 7.4 Scientific Research Property
• § 7.5 License to Use Patent
  • (a) IRS-Posited Factual Situations
  • (b) Law and Analysis
• § 7.6 Easements and Other Conservation Property
  • (a) Qualified Real Property Interests
  • (b) Qualified Donee Organizations
  • (c) Conservation Purpose
  • (d) Requirement of Exclusivity
  • (e) Baseline Documentation
  • (f) Relationship to Rehabilitation Tax Credit
  • (g) Donative Intent
• § 7.7 S Corporation Stock277
  • (a) Overview of Law
  • (b) Gifts from Donor's Perspective
  • (c) Gifts from Donee's Perspective
• § 7.8 Section 306 Stock
• § 7.9 Retirement Plan Accounts340
  • (a) Income in Respect of Decedent
  • (b) Charitable Contribution Planning
  • (c) Potential Problems and Solutions
  • (d) Individual Retirement Arrangements in General
  • (e) Statutory Law
• § 7.10 Commodity Futures Contracts
• § 7.11 Donors' Creations
• § 7.12 Charity Auctions
  • (a) Charity Auctions as Businesses
  • (b) Charitable Contribution Deductions—Donors of Items
  • (c) Charitable Contribution Deductions—Acquisition of Items
  • (d) Substantiation Law
  • (e) Quid Pro Quo Contribution Law
  • (f) Sales ...