Contents

INDEXCapital assets (continued)early termination of, § 12.6estate tax aspects of, § 5.4(h)general rules for, § 5.4(a)gift amount, determination of, § 12.4(h)gift tax aspects of, § 5.4(g)income recipients, permissible,§§ 12.2(d), 12.3(d)international transfers, § 19.2(d)life insurance, § 17.6(c)mandatory provisions, § 12.8options, transfers of, § 12.4(a)period of payment, §§ 12.2(f), 12.3(f)pooled income funds vs., § 13.10private foundation rules, § 12.9remainder interest, minimum value of,§§ 12.2(i), 12.3(i)scriveners’ errors, § 12.4(i)tangible personal property, transfers of,§ 12.4(c)taxation of, § 12.7tax treatment of distributions fromcapital gains taxation, § 12.5(b)in general, §§ 12.5(a), 12.5(c)and other distributions, § 12.5(d)terminology of, § 12.1(a)time for paying income amount,§ 12.4(g)trustees, change of, § 12.4(b)trust requirement for, § 12.1(b)unitrusts, charitable remainder, seeCharitable remainder unitrustsunmarketable assets, valuation of,§ 12.4(f)wealth replacement trusts, § 12.10Charitable remainder unitrusts (CRUTs):charitable deduction, § 12.11(b)in general, § 12.1(a)samples of, App. Etypes of, § 12.3(a)Charitable sales promotions, § 24.4Charitable sector, statistical profile of, § 1.4Charitable split-dollar life insurance plans:deduction denial rules, § 17.6(t)in general, § 17.6(a)IRS notice regarding, § 17.6(c)penalties, § 17.6(b)Charitable tax shelters, § 1.6Charities, § 3.2(b)Charity auctions:acquirers of items, deduction for, § 9.13(c)as businesses, § 9.13(a)donors of items, deduction for, § 9.13(b) 710 quid pro quo rules for, § 9.13(e)reporting rules for, § 9.13(g)sales tax rules for, § 9.13(f)substantiation rules for, § 9.13(d)Check, money gifts by, § 6.2Churches, §§ 1.3(a), 3.3(a)Circular gifts, § 3.1(d)Commensurate test, § 24.1(c)Commercial co-venturing, § 24.4Commingling, in pooled income funds,§ 13.2(c)Commission on Private Philanthropy andPublic Needs (Filer Commission),§§ 1.3(a), 1.4Commodity futures contracts, gifts of,§ 9.11Common fund foundations, § 3.3(b)Community beautification andmaintenance, § 3.2(b)Community foundations, § 3.3(a)Community trusts:in general, § 3.3(a)pooled income funds of, § 13.9(b)Completion, requirement of, § 3.1(j)Computer technology and equipment,gifts of, § 9.5Conditional gifts:material conditionsdeductibility, § 10.4(c)nondeductibility, § 10.4(a)negligible conditions, § 10.4(b)Conduit foundations, § 3.3(b)Conduit restriction, § 18.3Conservation easements, permanent,§ 8.3(b)Conservation purposes, gifts of realproperty for:definition of conservation purpose, §9.7(c)and donative intent, § 9.7(h)exclusivity requirement, § 9.7(d)organizations, qualified, § 9.7(b)qualified real property interests,§ 9.7(a)rehabilitation tax credit, relationship to,§ 9.7(g)substantiation requirement, § 9.7(f)valuation, fair market, § 9.7(e)Consideration, § 3.1(a)Contemporaneous writtenacknowledgment, § 21.1(b)