| Preface About the Author Chapter 1 Charitable Giving Law: Basic Concepts Charitable Organizations Charitable Contributions Introduction to Charitable Deductions Private Foundations Public Charities What Difference Does It Make? Types of Donors Factors Affecting Deductibility of Contributions Grantor Trust Rules Donor-Advised Funds Charitable Giving Subtleties Charitable Pledges Public Policy Considerations Some Statistics Summary Chapter 2 Contributions of Money and Property Contributions of Money Nature of Property Contributions of Property in General Contributions of Long-Term Capital Gain Property in General Contributions of Ordinary Income Property Certain Contributions of Capital Gain Property Contributions of Property for Unrelated Use Step Transaction Doctrine Valuation of Property Summary Chapter 3 Timing of Charitable Deductions Overview Contributions of Money in General Contributions of Money by Check Contributions by Debit or Credit Card Contributions of Money by Telephone Contributions of Securities Contributions of Copyright Interests Contributions by Means of Notes Contributions by Letters of Credit Contributions of Property Subject to Option Contributions of Credit Card Rebates Contributions of Tangible Personal Property Contributions of Real Property Timing Set by Statute Contributions by Corporations Contributions by Partnerships Contributions by Means of the Internet Summary Chapter 4 Percentage Limitations on Charitable Deductions Introduction Individuals’ Contribution Base Corporations’ Taxable Income Overview of Percentage Limitations 50 Percent Limitation 30 Percent Limitation for Gifts of Certain Property Electable 50 Percent Limitation General 30 Percent Limitation Interplay of 50 Percent/Special 30 Percent Limitations Interplay of 50 Percent/General 30 Percent Limitations Interplay of Special 30 Percent/General30 Percent Limitations 20 Percent Limitation Contributions for Use of Charity Blending Percentage Limitations Individuals’ Net Operating Loss Carryovers and Carrybacks Rules for Spouses Information Requirements Percentage Limitation for Corporations Corporations’ Net Operating Loss Carryovers and Carrybacks Illustrations Summary Chapter 5 Estate and Gift Tax Considerations Introduction to Taxes Federal Gift Tax Federal Estate Tax Unification of Taxes Estate Planning Principles Remainder Interests Ascertainability of Charitable Interests Generation-Skipping Transfer Tax System Summary Chapter 6 Special Property Rules Chapter 7 Unique Charitable Gift Situations Chapter 8 Other Aspects of Deductible Giving Chapter 9 Planned Giving Chapter 10 Gifts of and Using Life Insurance Chapter 11 International Charitable Giving Chapter 12 Administration of Charitable Giving Programs Index |
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