(慈善捐赠法律指南)CHARITABLE GIVING LAW MADE EASY 电子版 免费 pdf 下载 azw3 fb2 caj mobi

Comprehending the legal implicati*** of the *** of charitable contributi*** can be confounding as well as financially detrimental if the rules are not followed. Written for everyone from nonprofit novices to sophisticated directors of established ***anizati***, Charitable Giving Law Made Easy assists non-lawyers through the nonprofit, tax-exempt ***anizati***, charitable giving maze.

Author Bruce Hopkins—a leading authority on tax-exempt ***anizati***—offers plain-language explanati*** of the definition of a charitable gift, the percentage limitati***, rules as to gifts of property, planned giving, and the substantiation and appraisal requirements that apply to nonprofit ***anizati***.

Several recent developments have drastically affected charitable giving law, including a congressional enactment of major charitable giving legislation, ambitious regulati*** and rulings projects by the IRS, and court contributi*** to the law. Charitable Giving Law Made Easy addresses these issues with the insight of the author's world-class experience.

Covering everything you need to know to navigate the complex web of charitable giving law issues, this expert guide explores:

Contributi*** of money and property

Deduction percentage limitati***

Unique charitable giving situati***

Planned giving techniques

Administration of charitable giving programs

And much more!

Written by a lawyer for non-lawyers, Charitable Giving Law Made Easy demystifies the rules and regulati*** surrounding gifts to charitable ***anizati*** and provides legal novices with a useful understanding of charitable giving law.

作者简介：BRUCE R. HOPKINS is the country's leading authority on tax-exempt ***anizati*** and is a senior partne***ith the firm Polsinelli Shalton Welte Suelthaus PC. He is the author or coauthor of nineteen books, including The Law of Tax-Exempt Organizati***, Eighth Edition (and the forthcoming Ninth Edition); Planning Guide for the Law of Tax-Exempt Organizati***; Nonprofit Law Made Easy; 650 Essential Nonprofit Law Questi*** Answered; The Law of Fundraising, Third Edition; Private Foundati***: Tax Law and Compliance, Second Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sancti***; and The Law of Tax-Exempt Healthcare Organizati***, Second Edition, as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

Preface

About the Author

Chapter 1 Charitable Giving Law: Basic Concepts

　Charitable Organizati***

　Charitable Contributi***

　Introduction to Charitable Deducti***

　Private Foundati***

　Public Charities

　What Difference Does It Make?

　Types of Donors

　Factors Affecting Deductibility of Contributi***

　Grantor Trust Rules

　Donor-Advised Funds

　Charitable Giving Subtleties

　Charitable Pledges

　Public Policy C***iderati***

　Some Statistics

　Summary

Chapter 2 Contributi*** of Money and Property

　Contributi*** of Money

　Nature of Property

　Contributi*** of Property in General

　Contributi*** of Long-Term Capital

　Gain Property in General

　Contributi*** of Ordinary Income Property

　Certain Contributi*** of Capital Gain Property

　Contributi*** of Property for Unrelated Use

　Step Transaction Doctrine

　Valuation of Property

　Summary

Chapter 3 Timing of Charitable Deducti***

　Overview

　Contributi*** of Money in General

　Contributi*** of Money by Check

　Contributi*** by Debit or Credit Card

　Contributi*** of Money by Telephone

　Contributi*** of Securities

　Contributi*** of Copyright Interests

　Contributi*** by Means of Notes

　Contributi*** by Letters of Credit

　Contributi*** of Property Subject to Option

　Contributi*** of Credit Card Rebates

　Contributi*** of Tangible Personal Property

　Contributi*** of Real Property

　Timing Set by Statute

　Contributi*** by Corporati***

　Contributi*** by Partnerships

　Contributi*** by Means of the Internet

　Summary

Chapter 4 Percentage Limitati*** on Charitable Deducti***

　Introduction

　Individuals’ Contribution Base

　Corporati***’ Taxable Income

　Overview of Percentage Limitati***

　50 Percent Limitation

　30 Percent Limitation for Gifts of Certain Property

　Electable 50 Percent Limitation

　General 30 Percent Limitation

　Interplay of 50 Percent/Special 30 Percent Limitati***

　Interplay of 50 Percent/General 30 Percent Limitati***

　Interplay of Special 30 Percent/General30 Percent Limitati***

　20 Percent Limitation

　Contributi*** for Use of Charity

　Blending Percentage Limitati***

　Individuals’ Net Operating Loss Carryovers and Carrybacks

　Rules for Spouses

　Information Requirements

　Percentage Limitation for Corporati***

　Corporati***’ Net Operating Loss Carryovers and Carrybacks

　Illustrati***

　Summary

Chapter 5 Estate and Gift Tax C***iderati***

　Introduction to Taxes

　Federal Gift Tax

　Federal Estate Tax

　Unification of Taxes

　Estate Planning Principles

　Remainder Interests

　Ascertainability of Charitable Interests

　Generation-Skipping Transfer Tax System

　Summary

Chapter 6 Special Property Rules

Chapter 7 Unique Charitable Gift Situati***

Chapter 8 Other Aspects of Deductible Giving

Chapter 9 Planned Giving

Chapter 10 Gifts of and Using Life Insurance

Chapter 11 International Charitable Giving

Chapter 12 Administration of Charitable Giving Programs

Index

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书籍介绍

This authoritative guide presents in-depth discussi*** on such *** topics as the timing of charitable deducti***, estate and gift tax c***iderati***, special property rules, and planned giving. Packed with practical tips and hard-to-find advice, Charitable Giving Law Made Easy sheds light on complex legal issues concerning charitable giving with plain-language explanati*** of laws and regulati*** for non-legal professionals.