This Guide also includes income, gift, and estate tax considerations and planning ideas.

The 2009 edition includes new coverage of:

• GST Tax Issues to Consider When Funding a CRT. The 2009 edition of the Guide adds a discussion about the GST tax consequences if a charitable remainder trust has any skip persons as noncharitable beneficiaries.
• Impact of Too Many Restrictions on Donated Property. The IRS has provided guidance to planners about avoiding the potential risk associated with undue restrictions placed on a donee’s use of donated property, as explained in this edition of the Guide. If donors place too many restrictive provisions on a charity’s use of donated property, the donor may lose (or have to reduce) the charitable contribution deduction.
• New IRS Sample Forms for Charitable Lead Unitrusts. The Guide has been updated to include a discussion of qualifying as a charitable lead trust for the newly issued IRS sample forms for both lifetime and testamentary charitable lead unitrusts (CLUTs).
• Charitable Distributions from IRAs Available Again. For 2009, an individual can transfer amounts from an IRA to a qualified charitable organization without including the distribution in income. The requirements for these qualified charitable distributions are provided in this edition.
• Extended Enhanced Charitable Contributions. The Tax Extender and Alternative Minimum Tax Relief Act of 2008 extended enhanced charitable contribution deductions for qualified donations of computers, wholesome foods, and books, as explained in this update.

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