CHAPTER EIGHTAdditional Aspects of Deductible Giving
- § 8.1 Contributions by Means of an Agent
- § 8.2 Contributions for the Use of Charity
- § 8.3 Conditional Contributions
- § 8.4 Earmarking of Contributions for Individuals
- § 8.5 Interrelationship with Business Expense Deduction
- § 8.6 Denial of Deduction for Lobbying Activities
- § 8.7 Deductible Contributions to Noncharitable Organizations
- § 8.8 Reallocation of Deductions
- § 8.9 Funding of Terrorism
- § 8.10 Statute of Limitations
- § 8.11 Concept of Trust Income
- § 8.12 Unrelated Business Income Charitable Deduction
- § 8.13 Charitable Family Limited Partnerships
- § 8.14 Abusive Tax Transactions
- § 8.15 Public Policy Considerations
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 treated in this chapter.
§ 8.1 CONTRIBUTIONS BY MEANS OF AN AGENT
Deductible charitable contributions ...
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