The Tax Law of Charitable Giving
Author: Bruce R. Hopkins
Author: Bruce R. Hopkins
The Tax Law of Charitable Giving, Fourth Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Nonprofit lawyers, accountants, and fundraising professionals can ensure they are well prepared to make decisions about their organization’s fund-development program. From the Publisher Examines the highly complex set of rules and regulations which govern charitable giving. Beginning with an introductory overview, it provides comprehensive information on the laws, definitions and forms of various charitable gifts, ranging from art to real estate and beyond. Includes information on the most current tax laws and explains the fundamentals of establishing and maintaining a giving program. Additional topics include limitations on charitable giving; estate and tax considerations; special gift situations; gifts to charitable remainder and lead trusts; gifts to pooled income funds; charitable gift annuities; gifts using life insurance; administration of charitable giving; disclosure rules; special events and fund-raising regulations. Subscribers to receive annual supplements. --This text refers to an out of print or unavailable edition of this title. From the Back Cover The Tax Law of Charitable Giving, Third Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts, and that they are well prepared to make decisions about their organization’s fund-development program. Written by the country’s leading legal authority on tax-exempt organizations and charitable giving, this Third Edition features coverage of: New rules concerning charitable contributions of used vehicles and intellectual property New rules addressing the concepts of income and principal New characterization and ordering rules applicable to charitable remainder trusts Applying the public policy doctrine to the availability of the charitable deduction The impact of the tax cut legislation on the charitable giving rules The Tax Law of Charitable Giving, Third Edition is a go-to resource for nonprofit lawyers, nonprofit accountants, fundraising professionals, nonprofit executives, directors and managers, nonprofit consultants, financial planners, insurance companies, and corporate and (big) individual donors.
Bruce R. Hopkins is a lawyer who divides his time between the writing of books and his monthly newsletter, and the practice of law. He is a senior partner in the law firm of Polsinelli Shughart PC, practicing in the firm's Kansas City, Missouri, and Washington, D.C., offices. He specializes in the representation of nonprofit, tax-exempt organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, governance and the law, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, Internet communications developments, the law of charitable giving (including planned giving), and fundraising law issues. Mr. Hopkins is the series editor of John Wiley & Sons' Nonprofit Law, Finance, and Management Series. He is the author (or, in some instances, co-author) of 26 books that are currently on the market. His first book, The Law of Tax-Exempt Organizations, was first published in 1975. His most recent book, Fundraising Law Made Easy, was published in 2009. He writes a monthly newsletter, Bruce R. Hopkins' Nonprofit Counsel. All of these publications are published by John Wiley & Sons. He received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Organizations. He is listed in "The Best Lawyers in America," Nonprofit Organizations/Charities Law, 2007-2010. He participates in many conferences and seminars, including those sponsored by Georgetown University Law Center, the University of Texas, PESI, AICPA, Salk Institute, and Loyola University (Los Angeles). He maintains the Nonprofit Law Center, accessible at www.nonprofitlawcenter.com. He earned his J.D. and LL.M. degrees at the George Washington University National Law Center, and his B.A. at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri.
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