The Tax Law of Charitable Giving: 2019 Cumulative Supplement, Fifth Edition

  • 2h 54m
  • Bruce R. Hopkins
  • John Wiley & Sons (US)
  • 2019

The classic reference for charitable gift regulations, updated for 2019

The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving. Author Bruce R. Hopkins is the most respected authority in the field; in this book, he provides a comprehensive update on the latest changes to the law, new Treasury Department regulations, and much more to help lawyers, managers, and development directors in tax-exempt organizations stay up-to-date on all regulations pertaining to charitable gifts. The companion website provides additional tables, appendices, IRS guidelines, and other useful documents to help nonprofits make fully informed decisions about their fund-development programs.

As quickly as tax law evolves, it remains the nonprofit's responsibility to stay up-to-date and compliant with all relevant regulations. This book provides a definitive reference for the latest changes, new laws, and upcoming legislation to provide an accessible one-stop reference.

  • Examine the latest changes to the laws surrounding charitable giving
  • Learn how the new healthcare tax affects pooled income funds
  • Understand the Treasury Department's new regulations for reporting, appraisal, and more
  • Access reference tables, IRS guidelines, and other useful documents

Charitable gifts are the cornerstone of the nonprofit organization's support, and American taxpayers give more than any other group worldwide. The rules surrounding these gifts are complex, but compliance is critical to the health of the organization. The Tax Law of Charitable Giving provides an authoritative reference for all aspects of the law, with the most up-to-date information available anywhere.

About the Author

BRUCE R. HOPKINS practices, with the Bruce R. Hopkins Law Firm, LLC, in the field of tax-exempt organizations, including private foundations, and is widely recognized as one of the country's leading lawyers in the field.

In this Book

  • Charitable Giving Law: Basic Concepts
  • The United States Tax System: An Overview
  • Fundamental Concepts
  • Gifts of Money and Property
  • Timing of Charitable Deductions
  • Percentage Limitations
  • Estate and Gift Tax Considerations
  • Special Gift Situations
  • Other Aspects of Deductible Giving
  • Valuation of Partial Interests
  • Charitable Remainder Trusts
  • Pooled Income Funds
  • Charitable Lead Trusts
  • International Giving by Individuals during Lifetime
  • Substantiation and Appraisal Requirements
  • Special Events, Corporate Sponsorships, and Donor-Advised Funds
  • Cumulative Table of Cases
  • Cumulative Table of IRS Revenue Rulings and Revenue Procedures
  • Cumulative Table of IRS Private Determinations Cited in Text
  • Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
  • Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
  • Cumulative Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel
  • Cumulative Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel
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