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The tax law of charitable giving /

"Although this sounds like a horrendous conceit, I marvel at this book. More accurately, I marvel at the expanse of this book. The very title suggests a subject that ought to be summarized in a pamphlet: The Tax Law of Charitable Giving. The principal reason for my amazement: How can something...

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Détails bibliographiques
Cote:Libro Electrónico
Auteur principal: Hopkins, Bruce R. (Auteur)
Format: Électronique eBook
Langue:Inglés
Publié: Hoboken, New Jersey : John Wiley & Sons, Inc., [2021]
Édition:Sixth edition.
Collection:Wiley nonprofit authority series.
Sujets:
Accès en ligne:Texto completo (Requiere registro previo con correo institucional)
Table des matières:
  • Charitable giving law : basic concepts
  • Fundamental concepts
  • Contributions of money and property
  • Timing of charitable deductions
  • Limitations on annual deductibility
  • Estate and gift law
  • Unique charitable contribution laws
  • Additional aspects of deductible giving
  • Planned giving and valuation
  • Charitable remainder trusts
  • Pooled income funds
  • Charitable gift annuities
  • Other types of deductible remainder interests
  • Charitable lead trusts
  • Contributions of and using life insurance
  • International giving by individuals during lifetime
  • International giving by individuals by means of estates
  • International giving by corporations
  • Substantiation and appraisal law
  • Disclosure law
  • Special events, corporate sponsorships, and donor-advised funds
  • Reporting law
  • Valuation principles and various penalties
  • State fundraising law.