The Tax Law of Charitable Giving (Hardcover)

~ (Author) "This book is a summary and analysis of the law of charitable giving..." (more)
Key Phrases: unitrust amount, tax charitable contribution deduction, trust after the initial contribution, United States, Supreme Court, Internal Revenue Code (more...)

Editorial Reviews

Product Description

Charitable giving involves a complex set of rules and regulations, and the monetary stakes are high. Starting with an introductory overview, this book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, which range from art to real estate and beyond. This, the third volume of the Hopkins trilogy, The Tax Law of Charitable Giving, includes information on the most current tax laws and explains the fundamentals of establishing and maintaining a giving program.

From the Publisher

Examines the highly complex set of rules and regulations which govern charitable giving. Beginning with an introductory overview, it provides comprehensive information on the laws, definitions and forms of various charitable gifts, ranging from art to real estate and beyond. Includes information on the most current tax laws and explains the fundamentals of establishing and maintaining a giving program. Additional topics include limitations on charitable giving; estate and tax considerations; special gift situations; gifts to charitable remainder and lead trusts; gifts to pooled income funds; charitable gift annuities; gifts using life insurance; administration of charitable giving; disclosure rules; special events and fund-raising regulations. Subscribers to receive annual supplements.

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Product Details

• Hardcover: 760 pages
• Publisher: Wiley Law Pubns; 1 edition (March 8, 1993)
• Language: English
• ISBN-10: 0471555274
• ISBN-13: 978-0471555278
• Product Dimensions: 9.5 x 6.8 x 1.5 inches
• Shipping Weight: 2.8 pounds
• Average Customer Review: 5.0 out of 5 stars  See all reviews (2 customer reviews)
• Amazon.com Sales Rank: #3,434,351 in Books (See Bestsellers in Books)

Customer Reviews

Most Helpful Customer Reviews

2 of 2 people found the following review helpful:

5.0 out of 5 stars Very Useful Resource for Nonprofit Managers, September 8, 2006

By	James D. DeWitt "Alaska Fan" (Fairbanks, AK United States) - See all my reviews (TOP 500 REVIEWER)    (REAL NAME)

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This review is from: The Tax Law of Charitable Giving (Wiley Nonprofit Law, Finance and Management Series) (Hardcover)

Bruce Hopkins has made an industry out of advising charitable organizations on tax laws an other government regulation that affect them. This book was spun out of a much earlier edition of Hopkins' better known "The Law of Tax Exempt Organizations" (now in its 8th Edition) and focuses on the rules for donors who give and charities who receive charitable donations.

This is a technical book, aimed at larger charitable organizations and professionals - attorneys and CPAs, in particular - who advise large and small charities. While a secondary reference, it does an excellent job of explaining and directing you to applicable laws, regulations and IRS rulings. It's not a book you are likely to sit down and read cover to cover. But it is a reference that nonprofit professionals and their advisors are likely find extremely useful.

Caution: The book has not yet been supplemented for the August 2006 changes imposed by the Pension Reform Act of 2006, but otherwise it is current, thorough and authoritative. I am sure that Hopkins and Wiley will have an update out soon.

Highly recommended.

1 of 1 people found the following review helpful:

5.0 out of 5 stars Clear, concise answers, August 14, 2007

By	K. Fisher (Austin, TX) - See all my reviews (REAL NAME)

This review is from: The Tax Law of Charitable Giving (Wiley Nonprofit Law, Finance and Management Series) (Hardcover)

I rely heavily on this book in my job and I really appreciate the clear language because I am not a CPA or lawyer.