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Table of Private Letter Rulings andTechnical Advice Memoranda Discussedin Bruce R. Hopkins’ Nonprofit CounselNote:The following IRS private letter rulings and technical advice memoranda, referencedin the text, are discussed in greater detail in one or more issues of theauthor’s monthly newsletter, Bruce R. Hopkins’ Nonprofit Counsel, as indicated.PLR/TAM Book Section(s) Newsletter Issue8536061 12.9 Dec. 19859110016 17.4 May 19919250041 3.1(f) Jan. 19939252023 7.14, 12.3(d), 12.3(e) Apr. 19939506015 12.3(a) Mar. 19959703028 20.1 Apr. 19979733015 10.9 Oct. 19979818009 9.9(c) July 19989818042 8.2(h) July 19989828001 6.9 Nov. 1998199929050 10.9 Oct. 1999200004001 3.1(b) May 2000200012061 3.1(b) June 2000200020060 17.6 (b) Aug. 2000200112022 4.5(b) May 2001200119005 4.4(b) 7.18 (a) July 2001200230005 9.25, 10.2, 21.1(b) Oct. 2002200230007 21.2 Oct. 2002200251010 12.4(i) Feb. 2003200306002 8.3(b) June 2003200307084 3.1(a), 3.1(k) Apr. 2003200329031 13.2(e) Sep. 2003200341002 8.2 Dec. 2003200408031 12.8 Apr. 2004200414011 12.3, 12.11(c) June 2004200418002 10.1(a) July 2004 708
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Unverkäufliche Leseprobe des St. B
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The third edition of this book is d
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CONTENTS2.16 Capital Assets, Gains,
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CONTENTS7.14 Blending Percentage Li
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CONTENTS12.4 Issues 44212.5 Tax Tre
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CONTENTSChapter Twenty Internationa
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PrefaceAlthough it may sound like a
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PREFACEexample, final regulations r
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LEGISLATIVE UPDATEA person who make
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LEGISLATIVE UPDATEIncreased Reporti
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1C H A P T E R O N ECharitable Givi
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§ 1.2 DEFINING TAX-EXEMPT ORGANIZA
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§ 1.3 PRINCIPLES OF CHARITABLE ORG
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§ 1.4 STATISTICAL PROFILE OF CHARI
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§ 1.5 CATEGORIES OF TAX-EXEMPT ORG
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C H A P T E R T W O2The United Stat
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§2.2 GROSS INCOMEvictim as a punis
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§ 2.5 DEDUCTIONS• Health savings
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§ 2.7 CONCEPT OF TAXABLE INCOMEThi
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§ 2.8 TAXABLE AND NONTAXABLE ENTIT
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§ 2.12 PROPERTYthe contract on Dec
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§ 2.13 INVENTORYclearly reflect ec
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§2.14 GAINmarket, one not controll
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§2.14 GAIN(c) Determination of Gai
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§ 2.15 TAX TREATMENT OF INCOMEStoc
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§ 2.16 CAPITAL ASSETS, GAINS, AND
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§ 2.16 CAPITAL ASSETS, GAINS, AND
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§ 2.18 ALTERNATIVE MINIMUM TAX•
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§ 2.21 FOREIGN TAX CREDITSthe amou
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C H A P T E R T H R E E3Fundamental
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§ 3.1 MEANING OF GIFTThe IRS follo
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§ 3.1 MEANING OF GIFTof similar in
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§ 3.1 MEANING OF GIFTreformation.
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§ 3.1 MEANING OF GIFTsome point th
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§ 3.1 MEANING OF GIFTof other rela
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§ 3.1 MEANING OF GIFTA comparable
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§ 3.1 MEANING OF GIFTThese guideli
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§ 3.1 MEANING OF GIFT• Payment m
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§ 3.1 MEANING OF GIFTWhen a privat
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§ 3.1 MEANING OF GIFTIn this case,
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§ 3.1 MEANING OF GIFTCharitable or
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§ 3.1 MEANING OF GIFTcourt held th
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§ 3.1 MEANING OF GIFTevents, rathe
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§ 3.1 MEANING OF GIFTand overwhelm
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§ 3.1 MEANING OF GIFTbeing in “s
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§ 3.1 MEANING OF GIFTdistributed t
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§ 3.1 MEANING OF GIFTorganization
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§3.2 MEANING OF DONORwas not allow
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§3.3 MEANING OF CHARITABLE ORGANIZ
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§ 3.4 PUBLIC CHARITIES AND PRIVATE
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§ 3.5 UNRELATED BUSINESS RULESthat
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§ 3.5 UNRELATED BUSINESS RULESshal
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§ 3.5 UNRELATED BUSINESS RULES•
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§ 3.6 FACTORS AFFECTING INCOME TAX
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§ 3.7 GRANTOR TRUST RULESthan adeq
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GIFTS OF MONEY AND PROPERTYEXAMPLE
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GIFTS OF MONEY AND PROPERTY• the
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GIFTS OF MONEY AND PROPERTYof inven
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GIFTS OF MONEY AND PROPERTY(c) Spec
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GIFTS OF MONEY AND PROPERTYprovided
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GIFTS OF MONEY AND PROPERTYEXAMPLE
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GIFTS OF MONEY AND PROPERTY§ 4.8 S
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GIFTS OF MONEY AND PROPERTYand sale
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GIFTS OF MONEY AND PROPERTYThe step
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GIFTS OF MONEY AND PROPERTYbusiness
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FUNDAMENTALS OF PLANNED GIVINGMost
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FUNDAMENTALS OF PLANNED GIVINGThus,
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FUNDAMENTALS OF PLANNED GIVINGWhen
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FUNDAMENTALS OF PLANNED GIVINGAs to
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FUNDAMENTALS OF PLANNED GIVINGexcep
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FUNDAMENTALS OF PLANNED GIVINGunder
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FUNDAMENTALS OF PLANNED GIVINGasset
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FUNDAMENTALS OF PLANNED GIVINGcontr
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FUNDAMENTALS OF PLANNED GIVING§ 5.
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FUNDAMENTALS OF PLANNED GIVING(b) I
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FUNDAMENTALS OF PLANNED GIVING• C
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PARTTHREECharitable Giving in Gener
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TIMING OF CHARITABLE DEDUCTIONSThe
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TIMING OF CHARITABLE DEDUCTIONSgift
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TIMING OF CHARITABLE DEDUCTIONS§ 6
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TIMING OF CHARITABLE DEDUCTIONSon S
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TIMING OF CHARITABLE DEDUCTIONSthe
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TIMING OF CHARITABLE DEDUCTIONSlaw
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TIMING OF CHARITABLE DEDUCTIONSas w
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C H A P T E R S E V E N7Percentage
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§7.1 INTRODUCTIONThat is, the law
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§ 7.4 PERCENTAGE LIMITATIONS: AN O
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§ 7.5 FIFTY PERCENT LIMITATIONThe
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§ 7.5 FIFTY PERCENT LIMITATIONThes
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§ 7.5 FIFTY PERCENT LIMITATIONEXAM
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§ 7.6 THIRTY PERCENT LIMITATION FO
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§ 7.7 ELECTABLE 50 PERCENT LIMITAT
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§ 7.8 GENERAL 30 PERCENT LIMITATIO
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§ 7.10 INTERPLAY OF 50 PERCENT/GEN
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§ 7.14 BLENDING PERCENTAGE LIMITAT
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§ 7.15 INDIVIDUALS’ NET OPERATIN
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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
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§ 7.18 PERCENTAGE LIMITATION FOR C
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§ 7.19 CORPORATIONS’ NET OPERATI
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C H A P T E R E I G H T8Estate and
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§ 8.2 FEDERAL GIFT TAXbut not more
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§ 8.2 FEDERAL GIFT TAXTransfers of
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§ 8.2 FEDERAL GIFT TAXexclusion is
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§ 8.2 FEDERAL GIFT TAX(k) Gift Tax
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§ 8.2 FEDERAL GIFT TAXA charitable
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§ 8.3 FEDERAL ESTATE TAXproperty t
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§ 8.3 FEDERAL ESTATE TAXWhen the v
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§ 8.3 FEDERAL ESTATE TAXCharitable
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§ 8.3 FEDERAL ESTATE TAXfor the ma
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§ 8.3 FEDERAL ESTATE TAXthat such
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§ 8.4 UNIFICATION OF TAXESGenerall
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§ 8.5 GENERATION-SKIPPING TRANSFER
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§ 8.6 ESTATE PLANNING PRINCIPLESNo
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§ 8.6 ESTATE PLANNING PRINCIPLESSo
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§ 8.6 ESTATE PLANNING PRINCIPLESse
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§ 8.7 REMAINDER INTERESTS(j) Durab
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§ 8.7 REMAINDER INTERESTSmodified
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§ 8.7 REMAINDER INTERESTSand the d
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§ 8.7 REMAINDER INTERESTSand one f
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§ 8.8 ASCERTAINABILITYthat the leg
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§ 8.8 ASCERTAINABILITYmoney for an
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SPECIAL GIFT SITUATIONS(d) Substant
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SPECIAL GIFT SITUATIONScharitable d
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SPECIAL GIFT SITUATIONS• A court
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SPECIAL GIFT SITUATIONS4. The donee
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SPECIAL GIFT SITUATIONSThe term nee
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SPECIAL GIFT SITUATIONS(d) Requirem
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SPECIAL GIFT SITUATIONSThe donor of
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SPECIAL GIFT SITUATIONS5. The prope
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SPECIAL GIFT SITUATIONS(b) Law and
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SPECIAL GIFT SITUATIONS• A remain
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SPECIAL GIFT SITUATIONS is pursuant
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SPECIAL GIFT SITUATIONSpublic by th
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SPECIAL GIFT SITUATIONSformed to ac
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SPECIAL GIFT SITUATIONSThe IRS took
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SPECIAL GIFT SITUATIONSThe crucial
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SPECIAL GIFT SITUATIONStax shelter,
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SPECIAL GIFT SITUATIONStransaction.
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SPECIAL GIFT SITUATIONSstock. At pr
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SPECIAL GIFT SITUATIONSproperty is
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SPECIAL GIFT SITUATIONSyears of dea
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SPECIAL GIFT SITUATIONSIf a transfe
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SPECIAL GIFT SITUATIONScourt of app
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SPECIAL GIFT SITUATIONSThus, a char
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SPECIAL GIFT SITUATIONSThe other sc
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SPECIAL GIFT SITUATIONSestimate of
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SPECIAL GIFT SITUATIONSUnder the fa
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SPECIAL GIFT SITUATIONS(b) Inherent
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SPECIAL GIFT SITUATIONS(f) Element
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SPECIAL GIFT SITUATIONSIn one case,
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SPECIAL GIFT SITUATIONSby the Domes
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SPECIAL GIFT SITUATIONSto the fair
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SPECIAL GIFT SITUATIONS(d) Interpla
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SPECIAL GIFT SITUATIONSThe Supreme
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SPECIAL GIFT SITUATIONSwhich has th
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SPECIAL GIFT SITUATIONS§ 9.22 CONT
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SPECIAL GIFT SITUATIONSthat the six
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SPECIAL GIFT SITUATIONS(d) Unitrust
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SPECIAL GIFT SITUATIONSrespect to,
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SPECIAL GIFT SITUATIONSright to the
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SPECIAL GIFT SITUATIONSsubstitute l
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SPECIAL GIFT SITUATIONS6. Contribut
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SPECIAL GIFT SITUATIONSresearch fil
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SPECIAL GIFT SITUATIONStax by the p
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C H A P T E R T E N1 0Other Aspects
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§ 10.1 VALUATION OF PROPERTYThe IR
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§ 10.1 VALUATION OF PROPERTYappeal
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§ 10.1 VALUATION OF PROPERTY• Tw
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§ 10.1 VALUATION OF PROPERTYdonor
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§ 10.1 VALUATION OF PROPERTYThe fo
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§ 10.1 VALUATION OF PROPERTYreceiv
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§ 10.2 CONTRIBUTIONS BY MEANS OF A
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§ 10.3 GIFTS FOR THE USE OF CHARIT
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§ 10.4 CONDITIONAL GIFTSthe costs
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§ 10.5 EARMARKING OF GIFTS FOR IND
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§ 10.5 EARMARKING OF GIFTS FOR IND
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§ 10.8 DENIAL OF DEDUCTION FOR LOB
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§ 10.9 DEDUCTIBLE GIFTS TO NONCHAR
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§ 10.11 CHARITABLE GIVING AND FUND
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§ 10.13 CONCEPT OF TRUST INCOMEtru
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§ 10.14 PENALTIESin taxable gifts
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§ 10.14 PENALTIESrespect to any po
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§ 10.14 PENALTIES• Knows (or has
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PARTFOURPlanned Giving
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VALUATION OF PARTIAL INTERESTSthe I
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VALUATION OF PARTIAL INTERESTSyears
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VALUATION OF PARTIAL INTERESTSThe v
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VALUATION OF PARTIAL INTERESTSAs to
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1 2C H A P T E R T W E L V ECharita
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§ 12.1 DEFINITIONSinterests in an
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§ 12.1 DEFINITIONSpolicy generates
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§ 12.1 DEFINITIONSA trust is not a
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§ 12.1 DEFINITIONSpredeceased W, a
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§ 12.1 DEFINITIONSthe amount of a
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§ 12.2 CHARITABLE REMAINDER ANNUIT
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§ 12.3 CHARITABLE REMAINDER UNITRU
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§ 12.4 ISSUESthird-party purchaser
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§ 12.4 ISSUESgratuitously and coul
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§ 12.4 ISSUES(c) Transfers of Tang
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§ 12.4 ISSUESthe noncharitable ben
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§ 12.4 ISSUESFor NICRUTs and NIMCR
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§ 12.5 TAX TREATMENT OF DISTRIBUTI
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§ 12.6 EARLY TERMINATIONS OF CHARI
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§ 12.7 TAXATION OF CHARITABLE REMA
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§ 12.9 PRIVATE FOUNDATION RULESwhi
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§ 12.10 WEALTH REPLACEMENT TRUSTSE
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§ 12.10 WEALTH REPLACEMENT TRUSTSE
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§ 12.11 CALCULATION OF CHARITABLE
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§ 12.11 CALCULATION OF CHARITABLE
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C H A P T E R T H I R T E E N1 3Poo
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§ 13.2 QUALIFYING POOLED INCOME FU
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§ 13.3 ALLOCATION OF INCOMEThe gov
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§ 13.5 MANDATORY PROVISIONSEXAMPLE
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§ 13.7 PASS-THROUGH OF DEPRECIATIO
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§ 13.9 MULTIORGANIZATION POOLED IN
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§ 13.9 MULTIORGANIZATION POOLED IN
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§ 13.11 CHARITABLE CONTRIBUTION DE
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C H A P T E R F O U R T E E N1 4Cha
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§ 14.3 DEFERRED PAYMENT GIFT ANNUI
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§ 14.6 UNRELATED DEBT-FINANCED INC
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§ 14.8 GIFT ANNUITIES AND ANTITRUS
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C H A P T E R F I F T E E N1 5Other
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§ 15.2 CONTRIBUTIONS OF REMAINDER
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§ 15.3 UNDIVIDED PORTIONS OF ENTIR
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C H A P T E R S I X T E E N1 6Chari
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§ 16.3 INCOME TAX CHARITABLE DEDUC
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§ 16.4 TAX TREATMENT OF CHARITABLE
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§ 16.7 PRIVATE FOUNDATION RULEStax
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§ 16.8 ANTI-ABUSE RULE CONCERNING
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§ 16.11 VALUING CHARITABLE DEDUCTI
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GIFTS OF AND USING LIFE INSURANCECh
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GIFTS OF AND USING LIFE INSURANCEin
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GIFTS OF AND USING LIFE INSURANCE
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GIFTS OF AND USING LIFE INSURANCEpa
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GIFTS OF AND USING LIFE INSURANCEin
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GIFTS OF AND USING LIFE INSURANCEca
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GIFTS OF AND USING LIFE INSURANCEto
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GIFTS OF AND USING LIFE INSURANCEen
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GIFTS OF AND USING LIFE INSURANCE
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C H A P T E R E I G H T E E N1 8Int
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§ 18.2 BACKGROUNDtaxation of money
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§ 18.3 EARMARKING AND CONDUIT REST
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§ 18.4 CONTROL OVER FOREIGN DONEES
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§ 18.4 CONTROL OVER FOREIGN DONEES
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§ 18.6 INCOME TAX TREATIEScharitab
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INTERNATIONAL GIVING BY INDIVIDUALS
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INTERNATIONAL GIVING BY CORPORATION
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2 1C H A P T E R T W E N T Y - O N
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§ 21.1 SUBSTANTIATION AND OTHER RE
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§ 21.2 APPRAISAL REQUIREMENTS§ 21
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§ 21.2 APPRAISAL REQUIREMENTSappra
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§ 21.2 APPRAISAL REQUIREMENTSNotwi
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§ 21.3 REPORTING REQUIREMENTSalso
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§ 21.4 BURDEN OF PROOF RULESA succ
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DISCLOSURE REQUIREMENTSindividuals
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DISCLOSURE REQUIREMENTSand correctl
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DISCLOSURE REQUIREMENTSpayment “m
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DISCLOSURE REQUIREMENTSatmosphere o
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DISCLOSURE REQUIREMENTS• was eith
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DISCLOSURE REQUIREMENTSan important
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SPECIAL EVENTS AND CORPORATE SPONSO
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STATE FUNDRAISING REGULATION• A s
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STATE FUNDRAISING REGULATIONprincip
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STATE FUNDRAISING REGULATIONAs note
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STATE FUNDRAISING REGULATIONmay law
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STATE FUNDRAISING REGULATIONtheir o
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PART SEVENAAppendices
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APPENDIX Athis history is in congre
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APPENDIX Aprivate letter ruling, or
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APPENDIX APublishing Company and th
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A P P E N D I X BAInternal Revenue
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A P P E N D I X CC 651
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A P P E N D I X DC 653
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A P P E N D I X FAInflation-Adjuste
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A P P E N D I X HAMonthly Federal I
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APPENDIX HMonthly Federal Interest
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APPENDIX HMonthly Federal Interest
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AA P P E N D I X JSelected Bibliogr
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APPENDIX JKannry, “Giving AFTER t
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APPENDIX JJohanson, “Charitable T
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APPENDIX JFisher and Jones, “Char
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APPENDIX JPetroff, “How to Choose
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APPENDIX JTeitell, “Pooled Income
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APPENDIX JGordon, Morgan, and White
Page 1410: Table of CasesAbood v. Detroit Boar
Page 1414: TABLE OF CASESCrosby Valve & Gage C
Page 1418: TABLE OF CASESKellner v. Commission
Page 1422: TABLE OF CASESReddert, Estate of v.
Page 1426: TABLE OF CASESWatson v. Commissione
Page 1430: TABLE OF IRS REVENUE RULINGS AND RE
Page 1434: Table of IRS Private Determinations
Page 1438: TABLE OF IRS PRIVATE DETERMINATIONS
Page 1442: Chapter 4TABLE OF IRS PRIVATE LETTE
Page 1446: Chapter 10TABLE OF IRS PRIVATE LETT
Page 1450: TABLE OF IRS PRIVATE LETTER RULINGS
Page 1454: Table of Cases Discussedin Bruce R.
Page 1458: Table of Revenue Rulings Discussed
Page 1464: INDEXCapital assets (continued)earl
Page 1468: INDEXDonors, identification of, §
Page 1472: INDEXGift(s) (continued):written st
Page 1476: INDEXLife insurance (continued):par
Page 1480: INDEXPooled income funds (continued
Page 1484: INDEXSS corporations, § 3.2Sales t
Page 1488: INDEXTuition, exclusion of, from gi
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