U.S. international tax aspects of charitable giving and charitable operations / Thomas S. Bissell.
2013
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Details
Author
Title
U.S. international tax aspects of charitable giving and charitable operations / Thomas S. Bissell.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, ©2013-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6810.
Formatted Contents Note
Detailed analysis. Introduction
Recognition of U.S. tax-exempt status
Income tax treatment of international charitable contributions by U.S. persons
Income tax treatment of international charitable contributions by non-U.S. persons
Estate and gift tax treatment of international charitable bequests and gifts
U.S. tax treatment of a U.S. charitable organization
U.S. tax treatment of a foreign charitable organization
Miscellaneous U.S. tax issues
U.S. Treasury anti-terrorist rules
Table of worksheets.
Recognition of U.S. tax-exempt status
Income tax treatment of international charitable contributions by U.S. persons
Income tax treatment of international charitable contributions by non-U.S. persons
Estate and gift tax treatment of international charitable bequests and gifts
U.S. tax treatment of a U.S. charitable organization
U.S. tax treatment of a foreign charitable organization
Miscellaneous U.S. tax issues
U.S. Treasury anti-terrorist rules
Table of worksheets.
Summary
" ... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Feb. 26, 2013).
Location
www
Available in Other Form
Print version: Bissell, Thomas St. G. U.S. international tax aspects of charitable giving and charitable operations. Arlington, VA : Tax Management, ©2013-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
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