Hopkins B. The Tax Law of Charitable Giving 5ed 2014

Textbook in PDF format

This fully updated Fifth Edition of The Tax Law of Charitable Giving is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations.
Introduction to the Tax Law of Charitable Giving
Charitable Giving Law: Basic Concepts
The United States Tax System: An Overview
Basics of Charitable Giving Law
Fundamental Concepts
Gifts of Money and Property
Fundamentals of Planned Giving
Charitable Giving in General
Timing of Charitable Deductions
Percentage Limitations
Estate and Gift Tax Considerations
Special Gift Situations
Other Aspects of Deductible Giving
Planned Giving
Valuation of Partial Interests
Charitable Remainder Trusts
Pooled Income Funds
Charitable Gift Annuities
Other Gifts of Remainder Interests
Charitable Lead Trusts
Gifts of and Using Life Insurance
International Charitable Giving
International Giving by Individuals During Lifetime
International Giving by Individuals through Estates
International Giving by Corporations
Administration of Charitable Giving Programs
Substantiation and Appraisal Requirements
Disclosure Requirements
Special Events, Corporate Sponsorships, and Donor-Advised Funds
Reporting Requirements
State Fundraising Regulation