The classic tax guide for charitable giving, updated and expanded for 2016 The Tax Law of Charitable Giving is the leading guide to the rules, regulations, and laws governing charitable gifts, written by one of the most trusted legal authorities on tax–exempt organizations. Completely revised, revamped, and updated for 2016, this invaluable guide provides plain–English explanations and supporting documentation to assist in the decision making process. This supplement includes discussion of the new healthcare tax on investment income of trusts and the impact on pooled income funds, updates to federal estate tax law, and case law on substantiation and appraisal requirements, as well as detailed coverage of new Department of Treasury regulations concerning recordkeeping, an update of law summary for donor–advised funds, and an updated summary of recent legislation?s impact on the U.S. tax system. Supporting citations and documentation are provided, and references to rulings, regulations, cases, and tax literature are included throughout. The companion website features appendices, tables, IRS examination guidelines for charitable giving, and more, to help you stay fully up–to–date with the most current tax laws related to charitable giving. Tax law changes continuously, and the rules surrounding charitable gifts are under increasing scrutiny. This book provides clear, easy–to–follow guidance on the latest updates to help ensure complete compliance and well–informed decision–making. Get up to date on the most recent charitable gift regulations Dig deep into healthcare tax, federal estate tax, donor–advised funds, and more Gain access to downloadable tables, IRS guidelines, and other helpful documents Make the right decisions about your organization?s fund development program With comprehensive, authoritative guidance and the most current applicable laws, rules, and regulations, The Tax Law of Charitable Giving is an invaluable resource for any tax–exempt organization.
EAN: 9781119238317
ISBN: 9781119238317
Vydavateľstvo: John Wiley and Sons (JL)
Autori: Bruce R. Hopkins
Rok vydania: 2016
Počet strán: 162
Väzba: Paperback