The tax law of charitable giving / Bruce R. Hopkins.
2021
KF6388 .H63 2021 (Mapit)
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Author
Hopkins, Bruce R., author.
Title
The tax law of charitable giving / Bruce R. Hopkins.
Edition
Sixth edition.
Imprint
Hoboken, New Jersey : Wiley, [2021]
Copyright
©2021
Description
xix, 844 pages ; 26 cm.
Series
Wiley nonprofit authority series.
Formatted Contents Note
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.
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.
Summary
"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 as seemingly simple and innocent as charitable giving generate so much law? It is, I suppose, a hallmark of our society; matters of law are quite complicated in the United States, and this includes the matter of the tax law consequences of transferring money and property to charitable organizations"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Other Editions
Revision of: Hopkins, Bruce R. Tax law of charitable giving. Fifth edition. Hoboken, New Jersey : John Wiley and Sons, Inc., [2014]
Available in Other Form
Online version: Hopkins, Bruce R. Tax law of charitable giving. Sixth edition. Hoboken, New Jersey : Wiley, [2021]
Call Number
KF6388 .H63 2021
Language
English
Holding Record
Supplement: 2014-
ISBN
9781119756002 (cloth)
1119756006 (cloth)
9781119756040 (ePDF)
9781119756026 (epub)
1119756006 (cloth)
9781119756040 (ePDF)
9781119756026 (epub)
Record Appears in
Monographs & Serials