The Tax Law of Charitable Giving

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The Tax Law of Charitable Giving

The Tax Law of Charitable Giving
Categories :"Business & Economics"
Author By :"Bruce R. Hopkins"
Published Date : 2014-07-08
Published by : John Wiley & Sons
Books Language : en

Description

A completely updated guide to the laws and regulations governing charitable giving This fully updated Fifth Edition of The Tax Law of Charitable Giving is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations. This new edition includes: Detailed documentation and citations, including references to regulations, rulings, cases, and tax literature An exhaustive index allowing for quick and easy reference Annual supplements to keep readers apprised of the latest developments affecting tax–exempt healthcare organizations

Also as discussed,7 a portion of each \u003cb\u003eannuity payment\u003c/b\u003e is excludable from income\u003cbr\u003e\n. ... constitutes a bargain \u003cb\u003esale\u003c/b\u003e.10 Thus, the basis in the gift property must be \u003cbr\u003e\nallocated between the gift portion and the \u003cb\u003esale\u003c/b\u003e (\u003cb\u003eannuity\u003c/b\u003e) portion of the transfer.

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1. SELL ANNUITY PAYMENT

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