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The Tax Law of Charitable Giving, 3rd Edition

ISBN: 978-0-471-69843-2
816 pages
February 2005
The Tax Law of Charitable Giving, 3rd Edition (0471698431) cover image
The Tax Law of Charitable Giving, Third Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts, and that they are well prepared to make decisions about their organization’s fund-development program.

Written by the country’s leading legal authority on tax-exempt organizations and charitable giving, this Third Edition features coverage of:

  • New rules concerning charitable contributions of used vehicles and intellectual property
  • New rules addressing the concepts of income and principal
  • New characterization and ordering rules applicable to charitable remainder trusts
  • Applying the public policy doctrine to the availability of the charitable deduction
  • The impact of the tax cut legislation on the charitable giving rules

The Tax Law of Charitable Giving, Third Edition is a go-to resource for nonprofit lawyers, nonprofit accountants, fundraising professionals, nonprofit executives, directors and managers, nonprofit consultants, financial planners, insurance companies, and corporate and (big) individual donors.

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PART ONE:  INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING.

1. Charitable Giving Law: Basic Concepts.

2. The United States Tax System: An Overview.

PART TWO: BASICS OF CHARITABLE GIVING LAW.

3. Fundamental Concepts.

4. Gifts of Money and Property.

5. Planned Giving: The Basics.

PART THREE: CHARITABLE GIVING IN GENERAL.

6. Timing of Charitable Deductions.

7. Percentage Limitations.

8. Estate and Gift Tax Considerations.

9. Special Gift Situations.

10. Other Aspects of Deductible Giving.

PART FOUR: PLANNED GIVING.

11. Valuation of Partial Interests.

12. Charitable Remainder Trusts.

13. Pooled Income Funds.

14. Charitable Gift Annuities.

15. Other Gifts of Remainder Interests.

16. Charitable Lead Trusts.

17. Gifts of and Using Life Insurance.

PART FIVE: INTERNATIONAL CHARITABLE GIVING.

18. International Giving by Individuals During Lifetime.

19. International Giving by Individuals Through Estates.

20.International Giving by Corporations.

PART SIX: ADMINISTRATION OF CHARITABLE GIVING PROGRAMS.

21. Receipt, Record-Keeping, and Reporting Requirements.

22. Disclosure Requirements.

23. Special Events and Corporate Sponsorships.

24. State Fundraising Regulation.

Appendix A: Sources of the Law.

Appendix B: Internal Revenue Code Sections.

Appendix C: Noncash Charitable Contributions (IRS Form 8283).

Appendix D: Donee Information Return (IRS Form 8282).

Appendix E: Inflation-Adjusted Insubstantiality Threshold—$50 Test.

Appendix F: Inflation-Adjusted Insubstantiality Threshold—$25 Test.

Appendix G: Inflation-Adjusted Low-Cost Article Definition.

Appendix H: Monthly Federal Interest Rates Used in Valuting Partial Interests (IRC § 7520).

Appendix I: Deemed Rules of Return for Transfers to New Pooled Income Funds.

Appendix J: Selected Bibliography.

Table of Cases.

Table of IRS Revenue Rulings and Revenue Procedures.

Table of IRS Private Determinations Cited in Text.

Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.

Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel.

Table of Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel.

Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel.

Glossary.

Index.

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Bruce R. Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli Shalton Welte Suelthaus PC, having practiced law in Washington, D.C., for 26 years. He specializes in the field of charitable giving. His practice ranges over the entirety of tax matters involving charitable giving (including planned giving) and tax-exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, review of annual information returns, Internet communications developments, and fundraising law issues.
Mr. Hopkins served as Chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; Chair, Section of Taxation, National Association of College and University Attorneys; and President, Planned Giving Study Group of Greater Washington, D.C. He was accorded the Assistant Commissioner's (IRS) Award in 1984.
Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to The Tax Law of Charitable Giving, Third Edition, he is the author of the Law of Tax-Exempt Organizations, Eight Edition; Planning Guide Nonprofits' Guide to Internet  Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; The First Deal Answer Book for Fund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book for Nonprofit Organizations; The Second Legal Answer Book for Nonprofit Organizations; The Nonprofit Law Dictionary; Starting and Managing a Nonprofit Organizations; The Nonprofit Law Dictionary; Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth; and is the co-author, with Jody Blazek, of Private Foundations: Tax Law and Compliance, Second Edition; also with Ms. Blazek, The Legal Answer Book for Private Foundations; with D. Benson Tesdahl, Intermediate Sanctions: Curbing Nonprofit Abuse; and with Thomas K. Hyatt, The Law of Tax-Exempt Healthcare Organizations, Second Edition. He also writes Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter published by John Wiley & Sons.
Mr.Hopkins earned his J.D. and L.L. M. degrees at the George Washington University and his B.A. at the University of Michigan. He is a member of the bars of the district of Columbia and the state of Missouri.
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