Practitioners will benefit from the author's considerable experience in dealing with such complex subjects as percentage limitations, gifts at death, contributions of property, charitable remainder trusts, annuities, real estate, and bequests to schools, nursing homes, and religious organizations.
Learn how to maximize the benefits of all parties when counseling clients on lifetime and testamentary gifts of cash, securities and various kinds of property. Understand fully the tax deductions and percentage limitations for gifts to charities, hospitals, churches and other organizations, as well the charity's role in valuation.
Charitable Gifts also covers real and tangible property gifts, fund raising events, contingent transfers, charitable remainder trusts, lead trusts and annuities, along with pooled income funds. |