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Informationen zum Autor BRUCE R. HOPKINS is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Welte Suelthaus PC. He is the author or coauthor of nineteen books, including The Law of Tax-Exempt Organizations, Eighth Edition (and the forthcoming Ninth Edition ); Planning Guide for the Law of Tax-Exempt Organizat ions; Nonprofit Law Made Easy ; 650 Essential Nonprofit Law Questions Answered ; The Law of Fundraising, Third Edition ; Private Foundations: Tax Law and Compliance, Second Edition ; The Tax Law of Charitable Giving, Third Edition ; The Law of Intermediate Sanctions ; and The Law of Tax-Exempt Healthcare Organizations, Second Edition , as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel , all published by Wiley. Klappentext THE INS AND OUTS OF CHARITABLE GIVING LAW--MADE EASY! Written by renowned author Bruce R. Hopkins, Charitable Giving Law Made Easy is a must-read guide for accountants, consultants, investors, nonprofit executives, and fundraising professionalsanyone needing to know the essentials of the laws involving charitable giving. This authoritative guide presents in-depth discussions on such hot topics as the timing of charitable deductions, estate and gift tax considerations, special property rules, and planned giving. It also includes crucial information on deduction reduction rules, the twice-basis deductions, uses of life insurance, and international charitable giving. Designed to get you quickly up to speed, you will discover: How to handle the complex legal issues involved when individuals give money or property to charitable organizations Invaluable information on unique charitable gift situations Advice on how to navigate valuation, disclosure, reporting, and other regulatory issues The many new laws and law provisions just enacted by Congress Packed with practical tips and hard-to-find advice, Charitable Giving Law Made Easy sheds light on complex legal issues concerning charitable giving with plain-language explanations of laws and regulations for non-legal professionals. Zusammenfassung Charitable Giving Law Made Easy demystifies the rules and regulations surrounding making gifts to charitable organizations--designed to help generous donors make wise giving decisions. Inhaltsverzeichnis Preface ix About the Author xi Chapter 1 Charitable Giving Law: Basic Concepts 1 Charitable Organizations 2 Charitable Contributions 2 Introduction to Charitable Deductions 4 Private Foundations 5 Public Charities 5 What Difference Does It Make? 10 Types of Donors 10 Factors Affecting Deductibility of Contributions 11 Grantor Trust Rules 12 Donor-Advised Funds 12 Charitable Giving Subtleties 14 Charitable Pledges 18 Public Policy Considerations 18 Some Statistics 21 Summary 22 Chapter 2 Contributions of Money and Property 23 Contributions of Money 23 Nature of Property 24 Contributions of Property in General 25 Contributions of Long-Term Capital Gain Property in General 27 Contributions of Ordinary Income Property 27 Certain Contributions of Capital Gain Property 31 Contributions of Property for Unrelated Use 33 Step Transaction Doctrine 35 Valuation of Property 41 Summary 44 Chapter 3 Timing of Charitable Deductions 45 Overview 46 Contributions of Money in General 47 Contributions of Money by Check 47 Contributions by Debit or Credit Card 48 Contributions of Money by Telephone 49 Contributions of Securities 49 Contributions of Copyright Interests 52 Contributions by Means of Notes 52 Contrib...
