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This 2013 Supplement is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Professionals can ensure they are well prepared to make decisions about their organization's fund-development program.
Table of Contents
Author’s Note xi
About the Author xiii
Book Citations xv
PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING 1
Chapter One Charitable Giving Law: Basic Concepts 3
1.4 Statistical Profile of Charitable Sector 3
Chapter Two The United States Tax System: An Overview 5
2.4 Concept of Adjusted Gross Income 5
2.6 Standard Deduction 5
2.7 Concept of Taxable Income 6
2.15 Taxation of Income 6
PART TWO BASICS OF CHARITABLE GIVING LAW 9
Chapter Three Fundamental Concepts 11
3.1 Meaning of Gift 11
3.3 Meaning of Charitable Organization 15
3.4 Public Charities and Private Foundations 15
3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 15