The tax law of charitable giving

書誌事項

The tax law of charitable giving

Bruce R. Hopkins

(Nonprofit law, finance, and management series)

J. Wiley, c2000

2nd ed

  • cloth : acid-free paper

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注記

Includes bibliographical references (p. 735-750) and index

内容説明・目次

内容説明

Charitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond. This book is supplemented annually.

目次

INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING. Charitable Giving Law: Basic Concepts. The United States Tax System: An Overview. BASICS OF CHARITABLE GIVING LAW: SOME BASICS. Fundamental Definitions. Gifts of Money and Property. Planned Giving: The Basics. CHARITABLE GIVING IN GENERAL. Timing of Charitable Deductions. Percentage Limitations. Estate and Gift Tax Considerations. Special Gift Situations. Other Aspects of Deductible Giving. PLANNED GIVING. Valuation of Partial Interests. Charitable Reminder Trusts. Pooled Income Funds. Charitable Gift Annuities. Other Gifts of Remainder Interests. Charitable Lead Trusts. Gifts of and Using Life Insurance. Establishing and Maintaining a Planned Giving Program. INTERNATIONAL CHARITABLE GIVING. International Giving by Individuals During Lifetime. International Giving by Individuals Through Estates. International Giving by Corporations. ADMINISTRATION OF CHARITABLE GIVING PROGRAMS. Receipt, Record--Keeping, and Reporting Requirements. Disclosure Requirements. Special Events and Corporate Sponsorships. State Fund--Raising Regulation. Appendices. Table of Cases. Index.

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