xxi, 906 pages : illustration ; 27 cm.
9781118768037 cloth 1118768035 cloth
Wiley nonprofit authority series.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Charitable giving law : basic concepts The United States tax system : an overview Fundamental concepts Gifts of money and property Fundamentals of planned giving Timing of charitable deductions Percentage limitations Estate and gift tax considerations Special gift situations Other aspects of duductible giving Valuation of partial interests Charitable remainder trusts Pooled income funds Charitable gift annuities Other gifts of remainder interests Charitable lead trusts Gifts of and using life insurance International giving by individual during lifetime International giving by individuals through estates international giving by corporations Substantiation and appraisal requirements Disclosure requirements Special events, corporate sponsorships, and donor-advised funds Reporting requirements State fundraising regulation.