"... discusses the income tax deduction for charitable contributions by individuals. Many requirements must be complied with in order to secure a charitable contribution deduction, including an eligible donee, donative intent, and substantiation of the contribution amount. The amount of the deduction is determined by the type of property donated and its fair market value."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction: general principles Definition of charitable contribution Valuation of contributions and amount of deduction Percentage limitations Carryover of excess charitable contributions Substantiation requirements Donee disclosure and reporting requirements Tax returns and compliance Working papers.
Also issued in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed Mar. 20, 2015).
Available in Other Form
Print version: Kirschten, Barbara L. Charitable contributions. Arlington, VA : Tax Management Inc., c2014-