(慈善捐赠法律指南)CHARITABLE GIVING LAW MADE EASY 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

Comprehending the legal implications of the making of charitable contributions 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 organizations, Charitable Giving Law Made Easy assists non-lawyers through the nonprofit, tax-exempt organizations, charitable giving maze.

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

Several recent developments have drastically affected charitable giving law, including a congressional enactment of major charitable giving legislation, ambitious regulations and rulings projects by the IRS, and court contributions 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:

Contributions of money and property

Deduction percentage limitations

Unique charitable giving situations

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 regulations surrounding gifts to charitable organizations 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 organizations and is a senior partner with the firm Polsinelli Shalton Welte Suelthaus PC. He is the author or coauthor of nineteen books, including The Law of Tax-Exempt Organizations, Eighth Edition (and the forthcoming Ninth Edition); Planning Guide for the Law of Tax-Exempt Organizations; Nonprofit Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The Law of Fundraising, Third Edition; Private Foundations: Tax Law and Compliance, Second Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sanctions; and The Law of Tax-Exempt Healthcare Organizations, 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 Organizations

　Charitable Contributions

　Introduction to Charitable Deductions

　Private Foundations

　Public Charities

　What Difference Does It Make?

　Types of Donors

　Factors Affecting Deductibility of Contributions

　Grantor Trust Rules

　Donor-Advised Funds

　Charitable Giving Subtleties

　Charitable Pledges

　Public Policy Considerations

　Some Statistics

　Summary

Chapter 2 Contributions of Money and Property

　Contributions of Money

　Nature of Property

　Contributions of Property in General

　Contributions of Long-Term Capital

　Gain Property in General

　Contributions of Ordinary Income Property

　Certain Contributions of Capital Gain Property

　Contributions of Property for Unrelated Use

　Step Transaction Doctrine

　Valuation of Property

　Summary

Chapter 3 Timing of Charitable Deductions

　Overview

　Contributions of Money in General

　Contributions of Money by Check

　Contributions by Debit or Credit Card

　Contributions of Money by Telephone

　Contributions of Securities

　Contributions of Copyright Interests

　Contributions by Means of Notes

　Contributions by Letters of Credit

　Contributions of Property Subject to Option

　Contributions of Credit Card Rebates

　Contributions of Tangible Personal Property

　Contributions of Real Property

　Timing Set by Statute

　Contributions by Corporations

　Contributions by Partnerships

　Contributions by Means of the Internet

　Summary

Chapter 4 Percentage Limitations on Charitable Deductions

　Introduction

　Individuals’ Contribution Base

　Corporations’ Taxable Income

　Overview of Percentage Limitations

　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 Limitations

　Interplay of 50 Percent/General 30 Percent Limitations

　Interplay of Special 30 Percent/General30 Percent Limitations

　20 Percent Limitation

　Contributions for Use of Charity

　Blending Percentage Limitations

　Individuals’ Net Operating Loss Carryovers and Carrybacks

　Rules for Spouses

　Information Requirements

　Percentage Limitation for Corporations

　Corporations’ Net Operating Loss Carryovers and Carrybacks

　Illustrations

　Summary

Chapter 5 Estate and Gift Tax Considerations

　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 Situations

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 discussions on such hot topics as the timing of charitable deductions, estate and gift tax considerations, 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 explanations of laws and regulations for non-legal professionals.