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Bruce R. Hopkins
The Tax Law of Charitable Giving
Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 1
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Страница 1
Table of Contents
Guide
Pages
Don’t Miss Out on Must-Have and Timely New Information!
the tax law of charitable giving
Страница 7
Страница 8
Preface
Book Citations
Страница 11
CHAPTER ONE Charitable Giving Law: Basic Concepts
§ 1.1 INTRODUCTION TO CHARITABLE CONTRIBUTION DEDUCTION
§ 1.2 DEFINING
TAX-EXEMPT ORGANIZATIONS
§ 1.3 CHARITABLE ORGANIZATIONS LAW PHILOSOPHY
(a) Public Policy and National Heritage
(b) Other Rationales
(c) Freedom of Association
§ 1.4 STATISTICAL PROFILE OF CHARITABLE SECTOR
§ 1.5 HISTORY OF CHARITABLE CONTRIBUTION DEDUCTION
§ 1.6 CHARITABLE CONTRIBUTION DEDUCTION REFORM PROPOSALS
NOTES
CHAPTER TWO Fundamental Concepts
§ 2.1 DEFINITION OF
GIFT
(a) Perspectives
(b) Availability of Charitable Deduction
(c)
Quid Pro Quo
Situations
(d) Incidental Benefits
(e) Requirement of Transfer of Value
(f) Requirement of Donor Ownership
(g) Donor Recognition
(h) Anticipatory Income Assignments
(i) Rebate Plans
(j) Dividends Paid to Charitable Organizations
(k) Requirement of Completion
(l) Employee Hardship Programs
(m) Mandatory Payments
§ 2.2 DEFINITION OF
DONOR
§ 2.3 DEFINITION OF
CHARITABLE ORGANIZATION
(a) Overview of Law
(b) Charitable Organizations—Criteria
§ 2.4 PUBLIC CHARITIES AND PRIVATE FOUNDATIONS
(a) Public Charitable Organizations
(b) Other Nonprivate Foundations
(c) Private Foundations
§ 2.5 UNRELATED BUSINESS LAW
(a) Overview of Law
(b) Definition of
Trade or
Business
(c)
Regularly Carried On
Rule
(d) Concept of Unrelated Business
(e) Unrelated Business Taxable Income
(f) Exempted Activities
(g) Exempted Income
(h) Bucketing Rule
§ 2.6 FACTORS AFFECTING INCOME TAX DEDUCTIBILITY OF CHARITABLE GIFTS
§ 2.7 CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES
(a) IRS's Searchable Databases
(b) Charitable Status Reliance Rules
(c) Safe Harbor Rules as to Public Charity Status
§ 2.8 GRANTOR TRUST LAW
NOTES
CHAPTER THREE Contributions of Money and Property
§ 3.1 CONTRIBUTIONS OF MONEY
§ 3.2 CONTRIBUTIONS OF PROPERTY IN GENERAL
§ 3.3 CONTRIBUTIONS OF LONG-TERM CAPITAL GAIN PROPERTY IN GENERAL
§ 3.4 CONTRIBUTIONS OF ORDINARY INCOME PROPERTY
(a) Definition of
Ordinary Income Property
(b) Deduction Reduction Rules
(c) Special Rules of Inapplicability
§ 3.5 CERTAIN CONTRIBUTIONS OF CAPITAL GAIN PROPERTY
(a) General Deduction Reduction Rule
(b) Qualified Appreciated Stock
§ 3.6 CONTRIBUTIONS OF PROPERTY FOR UNRELATED USE
(a) Special Rule
(b) Definition of
Unrelated Use
(c) Recapture of Deduction
§ 3.7 STEP TRANSACTION DOCTRINE
§ 3.8 CHARITABLE PLEDGES
NOTES
Страница 80
CHAPTER FOUR Timing of Charitable Deductions
§ 4.1 OVERVIEW OF LAW
§ 4.2 CONTRIBUTIONS OF MONEY IN GENERAL
§ 4.3 CONTRIBUTIONS OF MONEY BY CHECK
§ 4.4 CONTRIBUTIONS OF MONEY BY CREDIT CARD
§ 4.5 CONTRIBUTIONS OF MONEY BY TELEPHONE
§ 4.6 CONTRIBUTIONS OF SECURITIES
§ 4.7 CONTRIBUTIONS OF COPYRIGHT INTEREST
§ 4.8 CONTRIBUTIONS BY MEANS OF NOTES
§ 4.9 CONTRIBUTIONS BY LETTERS OF CREDIT
§ 4.10 CONTRIBUTIONS OF PROPERTY SUBJECT TO OPTION
§ 4.11 CONTRIBUTIONS OF STOCK OPTIONS
§ 4.12 CONTRIBUTIONS OF CREDIT CARD REBATES
§ 4.13 CONTRIBUTIONS OF TANGIBLE PERSONAL PROPERTY
§ 4.14 CONTRIBUTIONS OF REAL PROPERTY
§ 4.15 CONTRIBUTIONS OF EASEMENTS
§ 4.16 CONTRIBUTIONS BY C CORPORATIONS
§ 4.17 CONTRIBUTIONS BY S CORPORATIONS
§ 4.18 CONTRIBUTIONS BY PARTNERSHIPS
§ 4.19 CONTRIBUTIONS BY MEANS OF THE INTERNET
NOTES
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