The Tax Law of Charitable Giving 2022 Cumulative Supplement

by Hopkins, Bruce R.

• ISBN13: 9781119873556
• ISBN10: 111987355X
• Edition: 6th
• Format: Paperback
• Copyright: 2022-04-26
• Publisher: Wiley

Summary

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

Preface

About the Author

Book Citations

PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING

Chapter One Charitable Giving Law: Basic Concepts

§ 1.4 Statistical Profile of Charitable Sector

Chapter Two Fundamental Concerns

§ 2.1 Definition of Gift

§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts

Chapter Three Contributions of Money and Property

§ 3.7 Step Transaction Doctrine

PART TWO CHARITABLE GIVING IN GENERAL

Chapter Five Limitations on Annual Deductibility

§ 5.1 Overview of Law

Chapter Seven Unique Charitable Contribution Laws

§ 7.6 Easements and Other Conservation Property

§ 7.9 Retirement Plan Accounts

§ 7.28 Virtual Currency Transactions

Chapter Eight Additional Aspects of Deductible Giving

§ 8.5 Interrelationship with Business Expense Deduction

§ 8.14 Abusive Tax Transactions

PART THREE PLANNED GIVING

Chapter Nine Planned Giving and Valuation

§ 9.2 Partial Interests Law

Chapter Ten Charitable Remainder Trusts

§ 10.16 Early Terminations of Charitable Remainder Trusts

PART FIVE ADMINISTRATION OF CHARITABLE GIVING PROGRAMS

Chapter 19 Substantiation and Appraisal Law

§ 19.3 Substantiation Law for Charitable Contributions of $250 or More

§ 19.4 Substantiation Law for Noncash Charitable Contributions

Chapter 21 Special Events, Corporate Sponsorships, and Donor-Advised Funds

§ 21.4 Donor-Advised Funds

Chapter 23 Valuation Principles and Various Penalties

§ 23.1 Valuation of Property—General Principles

§ 23.3 Valuation of Securities

§ 23.4 Valuation of Other Types of Property

§ 23.6 Federal Tax Penalties

§ 23.8 Burden of Production and Procedural Law

PART EIGHT TABLES

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 IRS 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

About the Online Resources

Index