Thomson Tax & Accounting Education Series

Charitable Gifts w/current supp included Third Edition Edited by James W. Colliton Updated 2x/year. ISBN: 0-7913-4504-1 Product Code: CHG8S

Students will learn how to maximize the benefits of all parties when counseling clients on lifetime and testamentary gifts of cash, securities and various kinds of property. This resource will help students to understand fully the tax deductions and percentage limitations for gifts to charities, hospitals, churches and other organizations, as well as the charity’s role in valuation. Other topics covered include real and tangible property gifts, fund raising events, contingent transfers, charitable remainder trusts, lead trusts and annuities, along with pooled income funds.

Table of Contents
Chapter 1: General Considerations
Chapter 2: Tax Deductions: General Rules
Chapter 3: Percentage Limitations: General Rules
Chapter 4: Gifts at Death
Chapter 5: Contributions of Property: General Rules
Chapter 6: Charitable Remainder Trusts: Form and Operation
Chapter 7: Charitable Remainder Trusts: Income, Gift, and Estate Tax Consequences
Chapter 8: Pooled Income Funds, Charitable Gift Annuities, and Charitable Lead Trusts
Chapter 9: Valuation and Procedural Requirements
Chapter 10: State Law Considerations--Statutory Limitations on Charitable Bequests
Chapter 0: Appendixes
Appendix 10. IRS Forms for Reporting Non cash Contributions and Dispositions of Contributed Property
Appendix 13. IRS Information Form for Transfers Associated with Certain Personal Benefit Contracts

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