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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.
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
