The tax law of charitable giving

The tax law of charitable giving contents: Part one: Introduction to the tax law of charitable giving. I. Charitable giving law - basic concepts. 2. The United States tax system - an overview. Part two: Basics of charitable giving law. 3. Fundamental definitions. 4. Gifts of money and property. 5. Planned giving - the basics. Part three: Charitable giving in general. 6. Timing of charitable deductions. 7. Percentage limitations. 8. Estate and gift tax considerations. 9. Special gift situations. 10. Other aspects of deductible giving. Part four: Planned giving. 11. Valuation of partial interests. 12. Charitable remainder trusts. 13. Pooled income funds. 14. Charitable gift annuities. 15. Other gifts of remainder interests. 16. Charitable lead trusts. 17. Gifts of an using life insurance. 18. Establishing and maintaining a planned giving program. Part five: International charitable giving. 19. International giving by individuals during lifetime. 20. International giving by individuals through estates. 21. International giving by corporations. Part six: Administration of charitable giving programs. 22. Receipts, record - keeping, and reporting requirements. 23. Disclosure requirements. 24. Special events and corporate sponsorships. 25. State fund - raising regulation. Includes appendices, a table of cases, a table of IRS revenue rulings and procedures, a table of IRS private determinations cited in text, a table of IRS private letter rulings, technical advice memoranda and index.