The Tax Law of Charitable Giving. Bruce R. Hopkins
Читать онлайн книгу.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
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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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