Charitable Giving: Taxation, Planning, and Strategies

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Practice Area: Treatises, Federal Brand: WG&L,Checkpoint

Charitable Giving: Taxation, Planning, and Strategies
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Charitable Giving: Taxation, Planning, and Strategies is an indispensable tool that provides the specialized tax-planning insight you need to help your donor clients realize the greatest possible tax benefits from charitable giving.

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Table of Contents

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Bulletins
Chapter 1—Nature of the Charitable Tax Deduction
Chapter 2—Donative Intent and Quid pro Quo Contributions
Chapter 3—Qualified Donee Organizations for Income Tax Purposes Under IRC § 170(c)
Chapter 4—Reporting and Substantiation Requirements for Charitable Income Tax Deductions Under IRC § 170
Chapter 5—Timing of the Charitable Income Tax Deduction
Chapter 6—Percentage Limitations on Charitable Income Tax Deductions Based on Income of Donor
Chapter 7—Reduction Rules (IRC § 170(e)(1)): Limitations on the Amount of Charitable Income Tax Deduction for Contributions of Certain Appreciated Property
Chapter 8—The Partial Interest Rule: Disallowance of the Income Tax Charitable Deduction for Contributions of Partial Interests in Property
Chapter 9—Estate Tax Charitable Deduction
Chapter 10—Gift Tax Charitable Deduction
Chapter 11—Generation-Skipping Transfer Tax
Chapter 12—Charitable Income Tax Deduction for Estates and Trusts Under IRC § 642(c)
Chapter 13—Nonexempt Charitable Trusts Described Under IRC § 4947(a)(1)
Chapter 14—Special Disallowance Rules: Denial of Income, Gift, and Estate Tax Charitable Deduction for Transfers to Certain Entities Not Complying With Internal Revenue Code Provisions
Chapter 15—Valuation
Chapter 16—Securities
Chapter 17—Life Insurance
Chapter 18—Real Property
Chapter 19—Tangible Personal Property
Chapter 20—Intangible Personal Property
Chapter 21—Partnership Interests and S Corporation Stock
Chapter 22—Use of Retirement Plans and Other Income in Respect of a Decedent Property to Fund Testamentary and Lifetime Charitable Giving
Chapter 23—Effect of Gift Conditions and Restrictions on Charitable Deduction
Chapter 24—Gift Planning
Chapter 25—Charitable Remainder Trusts
Chapter 26—Pooled Income Funds
Chapter 27—Charitable Lead Trusts
Chapter 28—Charitable Gift Annuities
Chapter 29—Bargain Sales
Chapter 30—Private Foundations
Chapter 31—Donor-Advised Funds
Chapter 32—Supporting Organizations
Chapter 33—Tax Returns—Filing Requirements
Chapter 34—Tax Law Authorities

Appendix—Sample Forms and Agreements

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