{"product_id":"the-tax-law-of-charitable-giving","title":"The Tax Law of Charitable Giving","description":"\u003cp\u003ePreface\u003c\/p\u003e \u003cp\u003eAbout the Author\u003c\/p\u003e \u003cp\u003eBook Citations\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter One Charitable Giving Law: Basic Concepts\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 1.4 Statistical Profile of Charitable Sector\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Two Fundamental Concerns\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 2.1 Definition of Gift\u003c\/p\u003e \u003cp\u003e§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Three Contributions of Money and Property\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 3.7 Step Transaction Doctrine\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART TWO CHARITABLE GIVING IN GENERAL\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Five Limitations on Annual Deductibility\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 5.1 Overview of Law\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Seven Unique Charitable Contribution Laws\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 7.6 Easements and Other Conservation Property\u003c\/p\u003e \u003cp\u003e§ 7.9 Retirement Plan Accounts\u003c\/p\u003e \u003cp\u003e§ 7.28 Virtual Currency Transactions\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Eight Additional Aspects of Deductible Giving\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 8.5 Interrelationship with Business Expense Deduction\u003c\/p\u003e \u003cp\u003e§ 8.14 Abusive Tax Transactions\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART THREE PLANNED GIVING\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Nine Planned Giving and Valuation\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 9.2 Partial Interests Law\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Ten Charitable Remainder Trusts\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 10.16 Early Terminations of Charitable Remainder Trusts\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART FIVE ADMINISTRATION OF CHARITABLE GIVING PROGRAMS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19 Substantiation and Appraisal Law\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 19.3 Substantiation Law for Charitable Contributions of $250 or More\u003c\/p\u003e \u003cp\u003e§ 19.4 Substantiation Law for Noncash Charitable Contributions\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 21 Special Events, Corporate Sponsorships, and Donor-Advised Funds\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 21.4 Donor-Advised Funds\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 23 Valuation Principles and Various Penalties\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 23.1 Valuation of Property—General Principles\u003c\/p\u003e \u003cp\u003e§ 23.3 Valuation of Securities\u003c\/p\u003e \u003cp\u003e§ 23.4 Valuation of Other Types of Property\u003c\/p\u003e \u003cp\u003e§ 23.6 Federal Tax Penalties\u003c\/p\u003e \u003cp\u003e§ 23.8 Burden of Production and Procedural Law\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART EIGHT TABLES\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTable of Cases\u003c\/p\u003e \u003cp\u003eTable of IRS Revenue Rulings and Revenue Procedures\u003c\/p\u003e \u003cp\u003eTable of IRS Private Determinations Cited in Text\u003c\/p\u003e \u003cp\u003eTable of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda\u003c\/p\u003e \u003cp\u003eTable of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel\u003c\/p\u003e \u003cp\u003eTable of IRS Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit Counsel\u003c\/p\u003e \u003cp\u003eTable of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel\u003c\/p\u003e \u003cp\u003eAbout the Online Resources\u003c\/p\u003e \u003cp\u003eIndex\u003c\/p\u003e","brand":"Bruce R. Hopkins","offers":[{"title":"Default Title","offer_id":42849640218685,"sku":"9781119873556","price":224.06,"currency_code":"AUD","in_stock":true}],"url":"https:\/\/www.palmleaf.com.au\/products\/the-tax-law-of-charitable-giving","provider":"Palmleaf","version":"1.0","type":"link"}