Tax & Accounting's Education Series

Technically complete yet written for the lay person as well as the expert advisor to donors, charitable organizations and fundraisers, Tax Economics of Charitable Giving is full of the practical guidance needed to take advantage of both present and future tax-saving opportunities.

Table of Contents
Chapter 1: A Brief History of Charitable Deductions
Chapter 2: The Three Charitable Deductions--Income, Gift, and Estate Tax
Chapter 3: Charitable Organizations
Chapter 4: What Is a Charitable Gift--And What Is Not
Chapter 5: When Is a Contribution Deductible?
Chapter 6: The Reduction Rules
Chapter 7: Percentage Limitation
Chapter 8: Valuation of Charitable Gifts
Chapter 9: Substantiation and Disclosure
Chapter 10: Outright Contributions
Chapter 11: The Bargain Sale
Chapter 12: Deferred Charitable Giving--Some Basics
Chapter 13: Charitable Remainder Trusts--In General
Chapter 14: The Charitable Remainder Annuity Trust--Definitions, Qualifications, and Considerations
Chapter 15: The Charitable Remainder Unitrust--Definitions, Qualifications, Variations, and Considerations
Chapter 16: The Pooled Income Fund--Definition and Qualification
Chapter 17: Deferred Giving--Some Special Considerations
Chapter 18: The Transfer Tax System
Chapter 19: Lifetime Deferred Giving--Consequences to the Donor
Chapter 20: Deferred Giving--Tax Results to the Trust or Fund and to the Income Beneficiary
Chapter 21: Deferred Giving--Some Comparisons
Chapter 22: Partial Interests
Chapter 23: Charitable Gift Annuities
Chapter 24: Charitable Lead Trusts
Chapter 25: Special Considerations for Specific Types of Property Contributed
Chapter 26: Charitable Bequests
Chapter 27: The Marital Deduction and Charitable Giving
Chapter 28: Private Foundations
Chapter 29: Private Operating Foundations
Chapter 30: Community Foundations
Chapter 31: Income Tax Charitable Deductions for Regular Trusts and Estates
Chapter 32: Financial and Estate Planning Using CRTs and CLTs
Chapter 33: Other Tax Planning for Charitable Contributions
Chapter 34: International Charitable Giving
Chapter 35: Trustees' Duties Under Charitiable Trusts
Appendix A. Deduction Bases and Percentage Limitations on Deduction of Charitable Contributions by Individuals
Appendix B. The 5 Percent Probability Test-- Revenue Ruling 77-374
Appendix C. Filing Requirements for Charitable and Split-Interest Trusts-- Revenue Procedure 83-32
Appendix D. Deferred-Giving Worksheets
Appendix E. Sources of Actuarial Tables Used in Valuing Charitable Remainder Interests
Appendix F. IRS Private Ruling Policy as Applied to Charitable Giving Introduction

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