The Tax Law of Charitable Giving. Bruce R. Hopkins

The Tax Law of Charitable Giving

rel="nofollow" href="#ue0c359f7-f21e-5629-a3a2-34db221c18f4">PART FOUR: International Charitable Giving CHAPTER SIXTEEN: International Giving by Individuals During Lifetime § 16.1 INTRODUCTION § 16.2 OVERVIEW OF LAW § 16.3 EARMARKING AND CONDUIT RESTRICTIONS § 16.4 CONTROL OVER FOREIGN DONEES § 16.5 SUMMARY § 16.6 INCOME TAX TREATIES NOTES CHAPTER SEVENTEEN: International Giving by Individuals by Means of Estates § 17.1 OVERVIEW OF LAW § 17.2 ESTATE TAX LAW § 17.3 GIFT TAX LAW § 17.4 CHARITABLE GIVING BY NONCITIZEN NONRESIDENTS NOTES CHAPTER EIGHTEEN: International Giving by Corporations § 18.1 CONTRIBUTIONS TO U.S. CHARITIES FOR FOREIGN USE § 18.2 CONTRIBUTIONS OF MONEY FROM FOREIGN AFFILIATE OF U.S. PARENT TO FOREIGN CHARITIES § 18.3 CONTRIBUTIONS OF GOODS OR SERVICES TO BENEFIT FOREIGN CHARITIES § 18.4 GRANTS OF FUNDS FROM U.S.-RELATED FOUNDATION TO FOREIGN CHARITIES NOTES

11 PART FIVE: Administration of Charitable Giving Programs CHAPTER NINETEEN: Substantiation and Appraisal Law § 19.1 INTRODUCTION § 19.2 SUBSTANTIATION LAW FOR CHARITABLE MONETARY CONTRIBUTIONS § 19.3 SUBSTANTIATION LAW FOR CHARITABLE CONTRIBUTIONS OF $250 OR MORE § 19.4 SUBSTANTIATION LAW FOR NONCASH CHARITABLE CONTRIBUTIONS § 19.5 SUBSTANTIATION LAW FOR CONSERVATION CONTRIBUTIONS § 19.6 SUBSTANTIATION LAW FOR CONTRIBUTIONS OF MOTOR VEHICLES, BOATS, AND AIRPLANES § 19.7 SUBSTANTIATION LAW FOR CONTRIBUTIONS TO DONOR-ADVISED FUNDS § 19.8 APPRAISAL LAW § 19.9 APPRAISALS OF CLOTHING AND HOUSEHOLD ITEMS § 19.10 RECORDKEEPING LAW NOTES CHAPTER TWENTY: Disclosure Law § 20.1 DISCLOSURE BY CHARITABLE ORGANIZATIONS IN GENERAL § 20.2 QUID PRO QUO CONTRIBUTION LAW § 20.3 DISCLOSURE BY NONCHARITABLE ORGANIZATIONS NOTES CHAPTER TWENTY-ONE: Special Events, Corporate Sponsorships, and Donor-Advised Funds § 21.1 IRS AUDIT GUIDELINES § 21.2 SPECIAL EVENTS § 21.3 CORPORATE SPONSORSHIP LAW § 21.4 DONOR-ADVISED FUNDS NOTES CHAPTER TWENTY-TWO: Reporting Law § 22.1 CONTRIBUTION REPORTING BY INDIVIDUALS § 22.2 CONTRIBUTION REPORTING BY C CORPORATIONS § 22.3 CONTRIBUTION REPORTING BY S CORPORATIONS § 22.4 CONTRIBUTION REPORTING BY PARTNERSHIPS § 22.5 CONTRIBUTION REPORTING BY DONEES IN GENERAL § 22.6 CONTRIBUTION REPORTING IN UNRELATED BUSINESS CONTEXT § 22.7 NONCASH CONTRIBUTIONS REPORTING LAW IN GENERAL § 22.8 CONTRIBUTIONS OF VEHICLES REPORTING LAW § 22.9 CONTRIBUTIONS OF INTELLECTUAL PROPERTY REPORTING LAW § 22.10 DISPOSITIONS OF CONTRIBUTED PROPERTY REPORTING LAW § 22.11 PERSONAL BENEFIT CONTRACT REPORTING LAW § 22.12 SPLIT-INTEREST TRUST REPORTING LAW NOTES CHAPTER TWENTY-THREE: Valuation Principles and Various Penalties § 23.1 VALUATION OF PROPERTY—GENERAL PRINCIPLES § 23.2 VALUATION OF WORKS OF ART § 23.3 VALUATION OF SECURITIES § 23.4 VALUATION OF OTHER TYPES OF PROPERTY § 23.5 OTHER COURT VALUATION CASES § 23.6 FEDERAL TAX PENALTIES § 23.7 BURDEN OF PROOF LAW § 23.8 BURDEN OF PRODUCTION AND PROCEDURAL LAW NOTES CHAPTER TWENTY-FOUR: State Fundraising Law §

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