Table of Contents
1 Cover
5 Preface
7 PART ONE: Introduction to the Tax Law of Charitable Giving CHAPTER ONE: Charitable Giving Law: Basic Concepts § 1.1 INTRODUCTION TO CHARITABLE CONTRIBUTION DEDUCTION § 1.2 DEFINING TAX-EXEMPT ORGANIZATIONS § 1.3 CHARITABLE ORGANIZATIONS LAW PHILOSOPHY § 1.4 STATISTICAL PROFILE OF CHARITABLE SECTOR § 1.5 HISTORY OF CHARITABLE CONTRIBUTION DEDUCTION § 1.6 CHARITABLE CONTRIBUTION DEDUCTION REFORM PROPOSALS NOTES CHAPTER TWO: Fundamental Concepts § 2.1 DEFINITION OF GIFT § 2.2 DEFINITION OF DONOR § 2.3 DEFINITION OF CHARITABLE ORGANIZATION § 2.4 PUBLIC CHARITIES AND PRIVATE FOUNDATIONS § 2.5 UNRELATED BUSINESS LAW § 2.6 FACTORS AFFECTING INCOME TAX DEDUCTIBILITY OF CHARITABLE GIFTS § 2.7 CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES § 2.8 GRANTOR TRUST LAW NOTES CHAPTER THREE: Contributions of Money and Property § 3.1 CONTRIBUTIONS OF MONEY § 3.2 CONTRIBUTIONS OF PROPERTY IN GENERAL § 3.3 CONTRIBUTIONS OF LONG-TERM CAPITAL GAIN PROPERTY IN GENERAL § 3.4 CONTRIBUTIONS OF ORDINARY INCOME PROPERTY § 3.5 CERTAIN CONTRIBUTIONS OF CAPITAL GAIN PROPERTY § 3.6 CONTRIBUTIONS OF PROPERTY FOR UNRELATED USE § 3.7 STEP TRANSACTION DOCTRINE § 3.8 CHARITABLE PLEDGES NOTES
8 PART TWO: Charitable Giving in General CHAPTER FOUR: Timing of Charitable Deductions § 4.1 OVERVIEW OF LAW § 4.2 CONTRIBUTIONS OF MONEY IN GENERAL § 4.3 CONTRIBUTIONS OF MONEY BY CHECK § 4.4 CONTRIBUTIONS OF MONEY BY CREDIT CARD § 4.5 CONTRIBUTIONS OF MONEY BY TELEPHONE § 4.6 CONTRIBUTIONS OF SECURITIES § 4.7 CONTRIBUTIONS OF COPYRIGHT INTEREST § 4.8 CONTRIBUTIONS BY MEANS OF NOTES § 4.9 CONTRIBUTIONS BY LETTERS OF CREDIT § 4.10 CONTRIBUTIONS OF PROPERTY SUBJECT TO OPTION § 4.11 CONTRIBUTIONS OF STOCK OPTIONS § 4.12 CONTRIBUTIONS OF CREDIT CARD REBATES § 4.13 CONTRIBUTIONS OF TANGIBLE PERSONAL PROPERTY § 4.14 CONTRIBUTIONS OF REAL PROPERTY § 4.15 CONTRIBUTIONS OF EASEMENTS § 4.16 CONTRIBUTIONS BY C CORPORATIONS § 4.17 CONTRIBUTIONS BY S CORPORATIONS § 4.18 CONTRIBUTIONS BY PARTNERSHIPS § 4.19 CONTRIBUTIONS BY MEANS OF THE INTERNET NOTES CHAPTER FIVE: Limitations on Annual Deductibility § 5.1 OVERVIEW OF LAW § 5.2 INDIVIDUALS' CONTRIBUTION BASE § 5.3 CORPORATIONS' TAXABLE INCOME § 5.4 PERCENTAGE LIMITATIONS: AN OVERVIEW § 5.5 SIXTY PERCENT LIMITATION § 5.6 FIFTY PERCENT LIMITATION § 5.7 THIRTY PERCENT LIMITATION FOR GIFTS OF CERTAIN PROPERTY § 5.8 ELECTABLE 50 PERCENT LIMITATION §
