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.