The tax law of charitable giving

Charitable giving law : basic concepts -- The United States tax system : an overview -- Fundamental concepts -- Gifts of money and property -- Fundamentals of planned giving -- Timing of charitable deductions -- Percentage limitations -- Estate and gift tax considerations -- Special gift situations -- Other aspects of deductible giving -- Valuation of partial interests -- Charitable remainder trusts -- Pooled income funds -- Charitable gift annuities -- Other gifts of remainder interests -- Charitable lead trusts -- Gifts of and using life insurance -- International giving by individuals during lifetime -- International giving by individuals throught estates -- International giving by corporations -- Substantiation and appraisal requirements -- Disclosure requirements -- Special events, corporate sponsorships, and donor-adivsed funds -- Reporting ruquirements -- State fundraising regulation