Home Business Non Profit Education K-12 Higher and Adult Education Public Health and Health Services Spirituality and Religion Parenting and Relationships Psychology
Nonprofit
General & Introductory
Nonprofit Management & Leadership
Fundraising & Grants
Boards & Board Development
Legal
Public Administration & Management
Finance, Budgeting & Management
 
Join Email Mailing List Join Postal Mailing List
josseybass.com
The Tax Law of Charitable Giving, 2008 Cumulative Supplement
Bruce R. Hopkins
ISBN: 978-0-470-13573-0
Paperback
168 pages
January 2008
US $75.00 add_to_cart.gif
 
Description
Table of Contents
Read Excerpt: Chapter (PDF)
Read Excerpt: Table of Contents (PDF)
Author Information
Reviews
 
The 2008 Cumulative Supplement contains information on the following new developments:
  • The Pension Protection Act including the temporary rules pertaining to the exclusion from gross income for certain distributions from individual retirement arrangements, enhancements to the rules concerning contributions of inventory, the new law pertaining to recapture of tax benefits derived from certain gifts of tangible personal property, changes in the law concerning contributions for conservation purposes, the new rules as to gifts of fractional interests, the changes in the law concerning appraisals and appraisers, and yes, the rules governing charitable contributions of taxidermy.
  • The IRS has addressed the following issues: Timing of the charitable deduction in connection with gifts of stock options, gifts where the donor retains the ability to manage the gift property, final regulations concerning the charitable remainder trust characterization and ordering rules, and a controversial (and withdrawn) proposal concerning the impact of spousal elective share laws on the qualification of charitable remainder trusts. Two court opinions were issued concerning the deductibility of contributions of conservation easements.
  • The IRS is engaged in a major auditing effort, targeting organizations such as credit counseling and down payment assistance organizations. Some principles pertaining to charitable giving law are emerging (one in particular is the matter of "mandatory contribution").
  • The Katrina Emergency Tax Relief Act of 2005 is summarized in Appendix K.
 
If you are an instructor, you may request an evaluation copy for this title.
About The Core Volume

Because of the rapidly changing nature of information in this field, the product above updates a core volume. If you already own the core volume, you may purchase the supplement separately here. However, if you do not own the core volume, you are eligible to receive this supplement free with your purchase of the core volume. You will be added to our database, and we will send on approval any future supplements or new editions when they become available.

Related Titles

More By This Author
Legal