Contents

APPENDIX JSharpe, “Today’s Planned Giving Executive: A New Breed,” 16 Fund Raising Man. (No. 12)34 (1986).Sinclaire, Jr., “Avoiding Pitfalls and Pratfalls in Planned Giving Programs,” 16 Fund RaisingMan. (No. 12) 44 (1986).Sinclaire, Jr., “Tap All Sources in Search for Major Gifts,” 11 Fund Raising Man. (No. 6) 14 (1980).Stewart, “A Training Aid to Help Volunteers Qualify Gift Leads,” XVII Phil. Mon. (No. 4) 33(1984).Stewart, “How To Qualify Planned Gift Leads Promptly,” XVII Phil. Mon. (No. 3) 33 (1984).White, “Planned Giving and Computers,” 17 Fund Raising Man. (No. 12) 24 (1987).Wildern, “Planned Giving: Keeping The Balance,” 21 Fund Raising Man. (No. 12) 50 (1991).Zieger, “How A Bequest Program Succeeded,” 17 Fund Raising Man. (No. 12) (1987).CHAPTER 22 RECEIPT, RECORDKEEPING, AND REPORTINGREQUIREMENTSFaber, “Final Regulations Issued on Quid Pro Quo Contributions and SubstantiationRequirements,” 8 J. Tax. of Exempt Orgs. (No. 5) 195 (Mar./April 1997).Friedman, “How to Meet the IRS Fundraising Guidelines When Seeking Charitable Contributions,”4 J. Tax. of Exempt Orgs. (No. 2) 26 (Summer 1992).Gorrin and Honigfeld, “New Substantiation and Disclosure Rules Increase Burden onCharities and Donors,” 81 J. Tax. (No. 5) 310 (Nov. 1994).McClure, “IRS Releases New Guidance on Charitable Gifts and Reporting,” 2 J. Tax. ofExempt Orgs. (No. 1) 5 (Spring 1990).Tilevitz, “A New Headache for Charities: Substantiation and Disclosure Rules Under the1993 Tax Act,” 9 Exempt Org. Tax Rev. (No. 4) 805 (April 1994).Tilevitz, “Charitable Substantiation and Disclosure Rules Part II: IRS Issues ProposedRegulations,” 12 Exempt Org. Tax Rev. (No. 3) 593 (Sep. 1995).CHAPTER 23See entries under Chapter 22.DISCLOSURE REQUIREMENTSCHAPTER 24 SPECIAL EVENTS AND CORPORATESPONSORSHIPSCrawford, “IRS Attacks Exempt Organization Income From Corporate SponsorshipFees,” 76 J. Tax. (No. 4) 230 (April 1992).Crawford, “IRS Softens Its Position on Sponsorship as Advertising,” 79 J. Tax. (No. 4) 214(Oct. 1993).Simpson, “When Will Corporate Sponsorship Create UBIT Liability?,” 4 J. Tax. of ExemptOrgs. (No. 3) 3 (Nov./Dec. 1992).Varley, “Proposed Regulations for Corporate Sponsorships Put Some New Wine in an OldSkin,” 12 J. Tax. Exempt Orgs. (No. 1) 11 (July/Aug.2000)Wirtschafter, “Fourth Quarter Choke: How the IRS Blew the Corporate SponsorshipGame,” 10 Exempt Org. Tax Rev. (No. 3) 501 (Sep. 1994).Woods, “Brought to You by the IRS: Prop. Regs. on Corporate Sponsorship,” 29 ExemptOrg. Tax Rev. (No. 3) 425 (2000).Woods, “Tax Treatment of Corporate Sponsorship Payments to Exempt Organizations:Final Regulations,” 38 Exempt Org. Tax Rev. (No. 2) 205 (Nov. 2002). 682