Tax Economics of Charitable Giving covers numerous charitable giving and planning topics, including:

• Private and community foundations
• Charitable organizations
• Charitable remainder annuity trusts and charitable remainder unitrusts
• Charitable lead trusts
• Pooled income funds
• Substantiation and disclosure requirements
• Special charitable deduction rules for trusts and estates
• Bargain sales to charities
• The transfer tax system
• Planning considerations

Practical guidance provides:

• Numerical examples that reflect the current interest rate environment--which is important to deferred-giving techniques
• Comprehensive discussion of income and transfer tax considerations of outright and deferred charitable gifts
• Detailed discussion of various forms of deferred giving
• Deferred-giving worksheets to assist with planning