Tax Economics of Charitable Giving (2023 Edition)

Contact Your Account Manager to learn more about our Checkpoint online solutions

Charitable giving has long been a vital part of wealth management. While the humanitarian and moral aspects of private philanthropy have been its primary motivating forces, the tax benefits that reduce the cost of that philanthropy have increased in importance as our tax system has grown in complexity and scope.
Take advantage of both the present and future tax-saving opportunities associated with outright and deferred charitable giving strategies with the guidance provided in Tax Economics of Charitable Giving. You’ll be able to:

• See the tax considerations and strategies involved with the making of charitable gifts by individuals
• Understand the complex rules associated with the claiming of the income tax charitable deduction
• Take advantage of complete and comprehensive advice for both expert and lay advisors to donors, charitable organizations, and fundraisers
• Compare and understand both present and deferred charitable transfer strategies and vehicles (such as trusts)

• Andersen Tax LLC: Tax Economics of Charitable Giving
  • Chapter 1: A Brief History of Charitable Deductions
  • Chapter 2: The Three Charitable Deductions—Income, Gift, and Estate Tax
  • Chapter 3: Charitable Organizations
  • Chapter 4: What Is a Charitable Gift—and What Is Not
  • Chapter 5: When Is a Contribution Deductible?
  • Chapter 6: The Reduction Rules
  • Chapter 7: Percentage Limitation
  • Chapter 8: Valuation of Charitable Gifts
  • Chapter 9: Substantiation and Disclosure
  • Chapter 10: Outright Contributions
  • Chapter 11: The Bargain Sale
  • Chapter 12: Deferred Charitable Giving—Some Basics
  • Chapter 13: Charitable Remainder Trusts—In General
  • Chapter 14: The Charitable Remainder Annuity Trust—Definitions, Qualifications, and Considerations
  • Chapter 15: The Charitable Remainder Unitrust—Definitions, Qualifications, Variations, and Considerations
  • Chapter 16: The Pooled Income Fund—Definition and Qualification
  • Chapter 17: Deferred Giving—Some Special Considerations
  • Chapter 18: The Transfer Tax System
  • Chapter 19: Lifetime Deferred Giving—Consequences to the Donor
  • Chapter 20: Deferred Giving—Tax Results to the Trust or Fund and to the Income Beneficiary
  • Chapter 21: Deferred Giving—Some Comparisons
  • Chapter 22: Partial Interests
  • Chapter 23: Charitable Gift Annuities
  • Chapter 24: Charitable Lead Trusts
  • Chapter 25: Special Considerations for Specific Types of Property Contributed
  • Chapter 26: Charitable Bequests
  • Chapter 27: The Marital Deduction and Charitable Giving
  • Chapter 28: Private Foundations
  • Chapter 29: Special Types of Private Foundations
  • Chapter 30: Community Foundations
  • Chapter 31: Income Tax Charitable Deductions for Regular Trusts and Estates
  • Chapter 32: Financial and Estate Planning Using CRTs and CLTs
  • Chapter 33: Other Tax Planning for Charitable Contributions
  • Chapter 34: International Charitable Giving
  • Chapter 35: Trustees' Duties Under Charitable Trusts
  • Appendix D. Deferred-Giving Worksheets

• Tax Economics of Charitable Giving Sample View
• Checkpoint Tax Research Demo View