Includes bibliographical references (p. 763-776) and index
CONTENTS NOTE
Text of Note
Charitable giving law : basic concepts -- The United States tax system : an overview -- Fundmental concepts -- Gifts of money and property -- Fundamentals of planned giving -- 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 gift annuities -- Other gifts of remainder interests -- Charitable lead trusts -- Gifts of and using life insurance -- International giving by individuals during lifetime -- International giving by individuals through estates -- International giving by corporations -- Substantiation and appraisal requirements -- Disclosure requirements -- Special events, corporate sponsorships, and donor-advised funds -- Reporting requirements -- State fundraising regulation
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TOPICAL NAME USED AS SUBJECT
Income tax deductions for charitable contributions-- United States