The Tax Law of Charitable Giving, 6th Edition

The Tax Law of Charitable Giving, 6th Edition

by Bruce R. Hopkins
Released April 2022
Publisher(s): Wiley
ISBN: 9781119873556

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Book description

An essential resource for lawyers, accountants, consultants, board members, and leaders involved with charitable organizations
In The Tax Law of Charitable Giving: 2022 Cumulative Supplement, 6th Edition, renowned legal professional Bruce R. Hopkins delivers an indispensable and timely update to the rapidly evolving law governing charitable giving in the United States. Filled with relevant and impactful regulatory and legislative amendments, as well as the latest significant developments in American case law, the Supplement is an essential resource for business leaders involved in charitable organizations and the accountants, lawyers, and consultants who advise them.

Table of contents

  1. Cover
  2. Title Page
  3. Copyright
  4. A Letter to the Reader
  5. About the Author
  6. Book Citations
  7. PART ONE: Introduction to the Tax Law of Charitable Giving
    1. CHAPTER ONE: Charitable Giving Law
      1. § 1.4 STATISTICAL PROFILE OF CHARITABLE SECTOR
      2. NOTES
    2. CHAPTER TWO: Fundamental Concepts
      1. § 2.1 DEFINITION OF GIFT
      2. § 2.6 FACTORS AFFECTING INCOME TAX DEDUCTIBILITY OF CHARITABLE GIFTS
      3. NOTES
    3. CHAPTER THREE: Contributions of Money and Property
      1. § 3.7 STEP TRANSACTION DOCTRINE
  8. PART TWO: Charitable Giving in General
    1. CHAPTER FIVE: Limitations on Annual Deductibility
      1. § 5.1 OVERVIEW OF LAW
    2. CHAPTER SEVEN: Unique Charitable Contribution Laws
      1. § 7.6 EASEMENTS AND OTHER CONSERVATION PROPERTY
      2. § 7.9 RETIREMENT PLAN ACCOUNTS
      3. § 7.28 VIRTUAL CURRENCY TRANSACTIONS
      4. NOTES
    3. CHAPTER EIGHT: Additional Aspects of Deductible Giving
      1. § 8.5 INTERRELATIONSHIP WITH BUSINESS EXPENSE DEDUCTION
      2. § 8.14 ABUSIVE TAX TRANSACTIONS
      3. NOTES
  9. PART THREE: Planned Giving
    1. CHAPTER NINE: Planned Giving and Valuation
      1. § 9.2 PARTIAL INTERESTS LAW
    2. CHAPTER TEN: Charitable Remainder Trusts
      1. § 10.16 EARLY TERMINATIONS OF CHARITABLE REMAINDER TRUSTS
  10. PART FIVE: Administration of Charitable Giving Programs
    1. CHAPTER NINETEEN: Substantiation and Appraisal Law
      1. § 19.3 SUBSTANTIATION LAW FOR CHARITABLE CONTRIBUTIONS OF $250 OR MORE
      2. § 19.4 SUBSTANTIATION LAW FOR NONCASH CHARITABLE CONTRIBUTIONS
    2. CHAPTER TWENTY-ONE: Special Events, Corporate Sponsorships, and Donor-Advised Funds
      1. § 21.4 DONOR-ADVISED FUNDS
    3. CHAPTER TWENTY-THREE: Valuation Principles and Various Penalties
      1. § 23.1 VALUATION OF PROPERTY—GENERAL PRINCIPLES
      2. § 23.3 VALUATION OF SECURITIES
      3. § 23.4 VALUATION OF OTHER TYPES OF PROPERTY
      4. § 23.6 FEDERAL TAX PENALTIES
      5. § 23.8 BURDEN OF PRODUCTION AND PROCEDURAL LAW
  11. PART EIGHT: Tables
    1. Table of Cases
    2. Table of IRS Revenue Rulings and Revenue Procedures
    3. Table of IRS Private Determinations Cited in Text
    4. Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
    5. Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
    6. Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel
    7. Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel
  12. About the Online Resources
  13. Index
  14. End User License Agreement

Product information

  • Title: The Tax Law of Charitable Giving, 6th Edition
  • Author(s): Bruce R. Hopkins
  • Release date: April 2022
  • Publisher(s): Wiley
  • ISBN: 9781119873556