the tax law of charitable giving
Discover a fully updated and comprehensive reference on US charitable
tax law from a leading authority
As United States charitable tax law becomes ever more complex and
byzantine, the need for a one-stop resource on foundational and advanced
topics in this practice area has become acute. The comprehensively
revised Sixth Edition of The Tax Law of Charitable Giving fills this
niche. The book offers readers a fulsome, authoritative, and
well-organized description of modern US tax laws on charitable giving
Ranging over the basics of US charitable giving law to the intricate
details of contributions of various types of property and international
giving, this accomplished nonprofit lawyer, professor, and author delves
deeply into a wide variety of subjects concerning deductible (and
nondeductible) charitable giving. In addition to fundamental topics such
as the definition of gift and percentage limitations on charitable
deductions, readers will learn about planned giving, donor-advised
funds, the substantiation and appraisal requirements, reporting and
disclosure laws, valuation pricinples, tax penalties, and more.
Ideal for lawyers, accountants, and other financial professionals who
advise clients on charitable giving and tax matters, The Tax Law of
Charitable Giving provides an authoritative reference on all aspects of
philanthropy and federal tax law.
