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ISBN: 0471686972, 9780471686972Издательство: Wiley
Год издания: 2005
Book DescriptionThe 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 Newcharacterization 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...