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eBook The Tax Law of Charitable Giving, 2008 Cumulative Supplement ePub

eBook The Tax Law of Charitable Giving, 2008 Cumulative Supplement ePub

by Bruce R. Hopkins

  • ISBN: 0470135735
  • Category: Small Business and Entrepreneurship
  • Subcategory: Perfomance and Work
  • Author: Bruce R. Hopkins
  • Language: English
  • Publisher: Wiley; 3 edition (January 28, 2008)
  • Pages: 168
  • ePub book: 1970 kb
  • Fb2 book: 1761 kb
  • Other: mbr lit mobi azw
  • Rating: 4.8
  • Votes: 232

Description

Caution: The book has not yet been supplemented for the August 2006 changes imposed by the Pension Reform Act of 2006, but otherwise it is current, thorough and authoritative. I am sure that Hopkins and Wiley will have an update out soon.

Caution: The book has not yet been supplemented for the August 2006 changes imposed by the Pension Reform Act of 2006, but otherwise it is current, thorough and authoritative.

Bruce R. Hopkins is a senior partner in the law firm of Polsinelli Shalton Flanigan Suelthaus PC. practicing in. . practicing in the firm's Kansas City, Missouri, and Washington, . Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli . Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli Shalton Welte Suelthaus PC, having practiced law in Washington, .

The classic reference for charitable gift regulations, updated for 2018 The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving

The classic reference for charitable gift regulations, updated for 2018 The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving. Author Bruce R. Hopkins is the most respected authority in the field; in this book, he provides a comprehensive update on the latest changes to the law, new Treasury Department regulations, and much more to help lawyers, managers, and development directors in tax-exempt organizations stay up-to-date on all regulations pertaining to charitable gifts. John Wiley & Sons, 23 февр.

The Law of Fundraising, 2017 Cumulative Supplement.

The Law of Fundraising, 2017 Cumulative Supplement. Preface xv Book Citations xxi PART ONE Introduction to the Tax Law of Charitable Giving 1 Charitable Giving Law: Basic Concepts 3 . Introduction to the Charitable Contribution Deduction 3 . Defining Tax-Exempt Organizations 5 . Principles of Charitable Organizations Law Philosophy 8 . Statistical Profile of Charitable Sector 23 . Categories of Tax-Exempt Organizations 28.

2019 Cumulative Supplement Book Citations xiii.

2019 Cumulative Supplement. As quickly as tax law evolves, it remains the nonprofit's responsibility to stay up-to-date and compliant with all relevant regulations. Part One Introduction to the Tax Law of Charitable Giving 1. Chapter One Charitable Giving Law: Basic Concepts 3. Principles of Charitable Organizations Law Philosophy 3. Statistical Profile of Charitable Sector 3.

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.

Comments

ᴜɴɪᴄᴏʀɴ ᴜɴɪᴄᴏʀɴ
Bruce Hopkins has made an industry out of advising charitable organizations on tax laws an other government regulation that affect them. This book was spun out of a much earlier edition of Hopkins' better known "The Law of Tax Exempt Organizations" (now in its 8th Edition) and focuses on the rules for donors who give and charities who receive charitable donations.

This is a technical book, aimed at larger charitable organizations and professionals - attorneys and CPAs, in particular - who advise large and small charities. While a secondary reference, it does an excellent job of explaining and directing you to applicable laws, regulations and IRS rulings. It's not a book you are likely to sit down and read cover to cover. But it is a reference that nonprofit professionals and their advisors are likely find extremely useful.

Caution: The book has not yet been supplemented for the August 2006 changes imposed by the Pension Reform Act of 2006, but otherwise it is current, thorough and authoritative. I am sure that Hopkins and Wiley will have an update out soon.

Highly recommended.
Cordabor Cordabor
I rely heavily on this book in my job and I really appreciate the clear language because I am not a CPA or lawyer.