Thomson Tax & Accounting Education Series
ESTATE PLANNING
Tax Economics of Charitable Giving, 2005/2006 Edition is the
successor publication to a long-standing title previously authored by one
of the nation’s top accounting firms and is now available exclusively
from RIA. Technically complete yet written for the lay person as well as
the expert advisor to donors, charitable organizations and fundraisers, Tax
Economics of Charitable Giving is full of the practical guidance needed to
take advantage of both present and future tax-saving opportunities.
Table of Contents
Introduction
Chapter 1. A brief history of charitable deductions
Chapter 2. The three charitable deductions — income, gift and estate
tax
Chapter 3. Charitable organizations
Chapter 4. What is a charitable gift — and what is not
Chapter 5. When is a contribution deductible?
Chapter 6. The reduction rules
Chapter 7. Percentage limitation
Chapter 8. Valuation of charitable gifts
Chapter 9. Substantiation and disclosure
Chapter 10. Outright contributions
Chapter 11. The bargain sale
Chapter 12. Deferred charitable giving — some basics
Chapter 13. Charitable remainder trusts — in general
Chapter 14. The charitable remainder annuity trust — definitions, qualifications
and considerations
Chapter 15. The charitable remainder unitrust — definitions, qualifications,
variations and considerations
Chapter 16. The pooled income fund — definition and qualification
Chapter 17. Deferred giving — some special considerations
Chapter 18. The transfer tax system
Chapter 19. Lifetime deferred giving — tax consequences to the donor
Chapter 20. Deferred giving — tax results to the trust or fund and
to the income beneficiary
Chapter 21. Deferred giving — some comparisons
Chapter 22. Partial interests
Chapter 23. Charitable gift annuities
Chapter 24. Charitable lead trusts
Chapter 25. A potpourri of contributions
Chapter 26. Charitable bequests
Chapter 27. The marital deduction and charitable giving
Chapter 28. Private foundations
Chapter 29. Private operating foundations
Chapter 30. Community foundations
Chapter 31. Income tax charitable deductions for regular trusts and estates
Chapter 32. Some possibilities for planning
Chapter 33. International charitable giving
Chapter 34. Trustees’ duties under charitable trusts
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