Charitable Giving: Taxation, Planning, and Strategies

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Charitable Giving: Taxation, Planning, and Strategies is an indispensable tool that provides the specialized tax-planning insight you need to help your donor clients realize the greatest possible tax benefits from charitable giving.

Charitable Giving: Taxation, Planning, and Strategies provides detailed review and analysis of all tax aspects of charitable giving, including the most recent legislative changes. Its coverage of the Pension Protection Act of 2006 examines provisions affecting donor-advised funds, supporting organizations, private foundations, and substantiation of charitable contributions and appraisal rules.

This treatise provides new, detailed information regarding the use of retirement plans to fund testamentary and lifetime charitable giving, and it contains a multitude of forms and documents to implement charitable giving vehicles.

In addition to offering comprehensive review and analysis of the generation-skipping transfer tax, Charitable Giving devotes more than 300 pages to the rules and planning opportunities for charitable remainder trusts. This all-new edition also addresses planning issues for contributions subject to donor control, as well as planning possibilities and rules in connection with contributions to foreign charities.

Charitable Giving: Taxation, Planning, and Strategies is kept current with twice-a-year supplements and also includes quarterly bulletins addressing the latest trends and planning issues in charitable giving and philanthropy.

• Fox: Charitable Giving: Taxation, Planning, and Strategies
  • Part 0 Bulletin
    • Chapter B1: Charitable Giving: Bulletin 2019-1
    • Chapter B2: Charitable Giving: Bulletin 2018-2
    • Chapter B3: Charitable Giving:Bulletin 2018-3
    • Chapter B4: Charitable Giving:Bulletin 2018-4
  • Part I Overview and Income Tax Rules
    • Chapter 1: Nature of the Charitable Tax Deduction
      • A. Introduction
      • B. The Basics of the Charitable Income Tax Deduction
      • C. The Basics of the Estate and Gift Tax and the Estate and Gift Tax Charitable Deduction
    • Chapter 2: Donative Intent and Quid pro Quo Contributions
      • A. Meaning of “Contribution or Gift” Under IRC § 170
      • B. Specific Quid pro Quo Arrangements
      • C. Charity Disclosure Requirements for Quid pro Quo Contributions Under IRC § 6115
      • D. Business Expense Deduction
    • Chapter 3: Qualified Donee Organizations for Income Tax Purposes Under IRC § 170(c)
      • A. Nature of Qualified Donee Organizations
      • B. IRS Cumulative List of Qualifying Donee Organizations and Donor Reliance
      • C. Funding Charitable Activities Outside the United States
      • D. Losing Qualified Status Under IRC § 170(c)(2)
      • E. Certain Taxes Imposed on Donee Organizations
    • Chapter 4: Reporting and Substantiation Requirements for Charitable Income Tax Deductions Under IRC § 170
    • Chapter 5: Timing of Charitable Income Tax Deduction
      • A. General Rules
      • B. Applying the Timing Rule
      • C. Tangible Personal Property
      • D. Accrual Corporations
      • E. Trusts and Estates
    • Chapter 6: Percentage Limitations on Charitable Income Tax Deductions Based on Income of Donor
    • Chapter 7: Reduction Rules (IRC § 170(e)(1)): Limitations on the Amount of Charitable Income Tax Deduction for Contributions of Certain Appreciated Property
    • Chapter 8: The Partial Interest Rule: Disallowance of the Income Tax Charitable Deduction for Contributions of Partial Interests in Property
  • Part II Estate, Gift, and Generation-Skipping Transfers
    • Chapter 9: Estate Tax Charitable Deduction
    • Chapter 10: Gift Tax Charitable Deduction
    • Chapter 11: Generation-Skipping Transfer Tax
      • A. Overview
      • B. Determination of GST Tax
  • Part III Special Rules
    • Chapter 12: Charitable Income Tax Deduction for Estates and Trusts Under IRC § 642(c)
    • Chapter 13: Nonexempt Charitable Trusts Described Under IRC § 4947(a)(1)
    • Chapter 14: Special Disallowance Rules: Denial of Income, Gift, and Estate Tax Charitable Deduction for Transfers to Certain Entities Not Complying With Internal Revenue Code Provisions
  • Part IV Gifts of Property
    • Chapter 15: Valuation
      • A. General Application
      • B. Traded Securities
      • C. Closely Held Stock
      • D. Mutual Fund Shares
      • E. Life Insurance and Annuity Contracts
      • F. Real Property
      • G. Tangible Personal Property
      • H. Intangible Personal Property
    • Chapter 16: Securities
      • A. Publicly Traded Stocks
      • B. Other Types of Securities
    • Chapter 17: Life Insurance
      • A. Introduction
      • B. General Tax Rules
      • C. Charitable Split-Dollar Life Insurance
    • Chapter 18: Real Property
      • A. Tax Considerations of Real Property Gifts
      • B. Special Considerations With Real Estate Gifts
      • C. Special Vehicles for Real Estate Gifts
      • D. Special Kinds of Real Estate Gifts
      • E. Nontax Considerations
    • Chapter 19: Tangible Personal Property
      • A. Introduction
      • B. Related Use Rule
      • C. Ordinary Income Rule
      • D. Future Interest Rule
      • E. Partial Interest Rule
      • F. Bargain Purchase
      • G. Contributing Tangible Personal Property Received as a Business Gift
      • H. Special Rules for Contributions of Vehicles After 2004
    • Chapter 20: Intangible Personal Property
      • A. Overview
      • B. Contributions of Patents, Copyrights, and other Intellectual Property
      • C. Installment Obligations
      • D. Partnership Interests
      • E. Oil and Gas Interests
    • Chapter 21: Partnership Interests and S Corporation Stock
      • A. Overview
      • B. Unrelated Business Income
    • Chapter 22: Use of Retirement Plans and Other Income in Respect of a Decedent Property to Fund Charitable Giving
    • Chapter 23: Effect of Gift Conditions and Restrictions on Charitable Deduction
  • Part V Planned Giving Vehicles
    • Chapter 24: Gift Planning
      • A. Overview
      • B. Charitable Remainder Trusts
      • C. Pooled Income Funds
      • D. Charitable Gift Annuities
      • E. Bargain Sales
      • F. Charitable Lead Trusts
      • G. Comparative Advantages and Disadvantages
      • H. Planning Ideas to Consider
    • Chapter 25: Charitable Remainder Trusts
      • A. Background and General Rules
      • B. Common Rules Applicable to Charitable Remainder Trusts
      • C. Variations of Charitable Remainder Unitrust
      • D. Comparison of Charitable Remainder Annuity and Unitrust
      • E. Payment of the Annuity and Unitrust Amounts
      • F. Remainder Interest
      • G. Income, Gift, and Estate Tax Charitable Deduction
      • H. Calculating the Charitable Deduction
      • I. Income Taxation of the CRT
      • J. Taxation of Beneficiaries on Receipt of Annuity or Unitrust Payments
      • K. Estate, Gift, and Generation-Skipping Transfer Tax Considerations
      • L. Administration of the Charitable Remainder Trust
      • M. Funding Issues
      • N. Private Foundation Rules Applicable to Charitable Remainder Trusts
      • O. Assigning Annuity or Unitrust Interest
      • P. Early Termination and Division of Charitable Remainder Trust
      • Q. Trust Reformation
    • Chapter 26: Pooled Income Funds
      • A. Overview
      • B. Qualifying the Fund
      • C. Charitable Deduction
      • D. Income Tax Considerations
      • E. Disposition of the Income Interest
    • Chapter 27: Charitable Lead Trusts
      • A. Overview
      • B. Tax Rules for Qualified Lead Trusts
      • C. The Charitable Deductions
      • D. Income Taxation of the Trust
      • E. Charitable Lead Trust Forms
    • Chapter 28: Charitable Gift Annuities
      • A. Overview
      • B. Establishing the Annuity
      • C. Charitable Contribution Deduction
      • D. Income Tax Consequences
      • E. Bargain Sale Rules
      • F. Taxation of Annuity Payments
      • G. Gift Tax Consequences
      • H. Estate Tax Consequences
      • I. Institutional Considerations
      • J. Program Considerations
    • Chapter 29: Bargain Sales
      • A. Part Sale—Part Gift
      • B. Basic Tax Consequences of a Bargain Sale
      • D. Depreciated Property
      • E. Installment Bargain Sales
      • F. Planning Considerations
  • Part VI Donor-Created Charitable Entities
    • Chapter 30: Private Foundations
      • A. Overview
      • B. Classes of Public Charities
      • C. Reliance on Status
      • D. Deductibility of Gifts to Private Foundations
      • E. Special Forms of Private Foundations
      • F. Private Foundation Excise Taxes
      • G. Escaping Private Foundation Status
      • H. Conversion Into Public Charity
      • I. Transferring Assets to Public Charity
    • Chapter 31: Donor-Advised Funds
    • Chapter 32: Supporting Organizations
  • Part VII Tax Returns and Authorities
    • Chapter 33: Tax Returns—Filing Requirements
      • A. Overview
      • B. Individuals—Income Tax Return
      • C. Gift Tax Return
      • D. Estate Tax Return
      • E. Corporations
      • F. Partnerships
      • G. Income Tax Returns of Taxable Trusts
      • H. Income Tax Returns of Estates
      • I. Tax-Exempt Organizations
      • J. Disclosure Rules For Non-Charities
      • K. Charitable Remainder Trusts
      • L. Pooled Income Funds
      • M. Charitable Lead Trusts
      • N. Nonexempt Charitable Trusts
    • Chapter 34: Tax Law Authorities
      • A. Overview
      • B. Weight of Authority
      • C. Private Letter Rulings
  • Appendix 0. Sample Forms and Agreements