The Tax Law of Charitable Giving, 2016 Cumulative Supplement
Author | : Bruce R. Hopkins |
Publisher | : John Wiley & Sons |
Total Pages | : 176 |
Release | : 2016-05-02 |
Genre | : Business & Economics |
ISBN | : 1119238315 |
The classic tax guide for charitable giving, updated and expanded for 2016 The Tax Law of Charitable Giving is the leading guide to the rules, regulations, and laws governing charitable gifts, written by one of the most trusted legal authorities on tax-exempt organizations. Completely revised, revamped, and updated for 2016, this invaluable guide provides plain-English explanations and supporting documentation to assist in the decision making process. This supplement includes discussion of the new healthcare tax on investment income of trusts and the impact on pooled income funds, updates to federal estate tax law, and case law on substantiation and appraisal requirements, as well as detailed coverage of new Department of Treasury regulations concerning recordkeeping, an update of law summary for donor-advised funds, and an updated summary of recent legislation's impact on the U.S. tax system. Supporting citations and documentation are provided, and references to rulings, regulations, cases, and tax literature are included throughout. The companion website features appendices, tables, IRS examination guidelines for charitable giving, and more, to help you stay fully up-to-date with the most current tax laws related to charitable giving. Tax law changes continuously, and the rules surrounding charitable gifts are under increasing scrutiny. This book provides clear, easy-to-follow guidance on the latest updates to help ensure complete compliance and well-informed decision-making. Get up to date on the most recent charitable gift regulations Dig deep into healthcare tax, federal estate tax, donor-advised funds, and more Gain access to downloadable tables, IRS guidelines, and other helpful documents Make the right decisions about your organization's fund–development program With comprehensive, authoritative guidance and the most current applicable laws, rules, and regulations, The Tax Law of Charitable Giving is an invaluable resource for any tax-exempt organization.
Federal Tax Policy and Charitable Giving
Author | : Charles T. Clotfelter |
Publisher | : University of Chicago Press |
Total Pages | : 336 |
Release | : 2007-12-01 |
Genre | : Business & Economics |
ISBN | : 0226110613 |
The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.
Individual retirement arrangements (IRAs)
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 284 |
Release | : 1990 |
Genre | : Individual retirement accounts |
ISBN | : |
The Tax Law of Charitable Giving, 2011 Cumulative Supplement
Author | : Bruce R. Hopkins |
Publisher | : John Wiley & Sons |
Total Pages | : 98 |
Release | : 2011-02-02 |
Genre | : Business & Economics |
ISBN | : 0470610859 |
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. Professionals can ensure they are well prepared to make decisions about their organization's fund-development program with this guide.
Charitable Giving In Canada
Author | : M. Elena Hoffstein |
Publisher | : |
Total Pages | : |
Release | : 2021 |
Genre | : Charitable uses, trusts, and foundations |
ISBN | : 9780779898107 |
Charitable Giving and Tax Policy
Author | : Gabrielle Fack |
Publisher | : Oxford University Press |
Total Pages | : 163 |
Release | : 2016 |
Genre | : Business & Economics |
ISBN | : 0198723660 |
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Visual Planned Giving (in Color)
Author | : Russell James |
Publisher | : |
Total Pages | : 434 |
Release | : 2014-03-14 |
Genre | : |
ISBN | : 9780615986272 |
Updated and revised in 2015. Designed for fundraisers or financial advisors seeking to expand their knowledge about charitable gift planning, this introductory book addresses all of the major topics in planned giving law and taxation. Over 1,000 full-color illustrations and images guide the reader through complex concepts in a visual and intuitive way. Distilled from years of teaching Charitable Gift Planning at the graduate and undergraduate level, professor James makes this topic accessible and enjoyable for the busy professional.
International Charitable Giving
Author | : Clive Cutbill |
Publisher | : |
Total Pages | : 529 |
Release | : 2013 |
Genre | : |
ISBN | : 9780191653698 |
An invaluable resource for all those involved in cross-border philanthropy, International Charitable Giving offers a comprehensive picture of the issues relevant to charitable giving worldwide. Alongside a thorough overview, the book provides detailed analysis of the interaction between a number of significant legal systems.