Contents

AA P P E N D I X JSelected BibliographyThe professional literature in the field of charitable giving is extensive; thus, mostof these materials are collected here, rather than in footnotes throughout the text.CHAPTER 3FUNDAMENTAL DEFINITIONSFuerst, “Dilemma of Contingent Gifts,” 16 Exempt Org. Tax Rev. (No. 1) 37 (Jan. 1997).Haims, “Assignment of Income: Has Ferguson Hastened the ‘Ripening’ Process?,” 28Exempt Org. Tax Rev. (No. 3) 475 (June 2000).Hildenbrand, “‘No, You Still Can’t Deduct that Payment to Your Child’s Private ReligiousSchool:’ An Analysis of the Ninth Circuit Decision in Sklar v. Commissioner,” 55 Tax Law.(No. 4) 995 (Summer 2002).Raby and Raby, “Religious Tuition as Charitable Contribution,” 29 Exempt Org. Tax Rev.(No. 2) 287 (Aug. 2000).Walker, “Gifts of Appreciated Property and the Assignment of Income Doctrine,” 11 J. Tax.of Exempt Orgs. (No. 5) 195 (Mar./April 2000).CHAPTER 4GIFTS OF MONEY AND PROPERTYCaudill and Budyak, “New IRS Position on Valuation May Result in Reduced Marital andCharitable Deductions,” 79 J. Tax. (No. 3) 176 (Sep. 1993).Franklin and Shevlin, “Planning Considerations for Donors and Charities When Makingand Accepting Gifts of Restricted Stock,” 35 Exempt Org. Tax Rev. (No. 2) 141 (Feb. 2002).Freeman and Klein, “The Economics of Charitable Gift Planning,” 131 Trusts & Estates(No. 8) 22 (Aug. 1992).Greif, “Charitable Contributions of Appreciated Long-Term Securities,” 11 Exempt Org.Tax Rev. (No. 6) 1224 (June 1995).Knauer, “The Paradox of Corporate Giving: Tax Expenditures, The Nature of the Corporation,and the Social Construction of Charity,” 11 Exempt Org. Tax Rev. (No. 6) 1225(June 1995).Krause and Solendert, “Setting the Ground Rules for Contributions of Real Estate,” 9 Tax.of Exempt Orgs. (No. 3) 121 (Nov./Dec. 1997).Lyon, “Charitable Giving–Pledges v. Letters of Intent,” 42 Exempt Org. Tax Rev. (No. 3) 347(Dec. 2003).Newman and Cafferata, “Charitable Gifts of Retirement Plan Assets,” 9 Exempt Org. TaxRev. (No. 6) 1301 (June 1994).Puzo and Gardiner, “Charitable Giving and S Corporations: Problems, Possibilities, andPlanning,” 3 J. Tax. of Exempt Orgs. (No. 2) 4 (Summer 1991). 669