Charitable Giving Law Made Easy [Hardcover]

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.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.