Contents

INDEXContribution base, § 7.2Conventions (of churches), § 3.3(a)Copyright interest, timing of gifts of, § 6.6Cornuelle, Richard C., § 1.3(a)Corporations:appraisal requirements, § 21.2C corporations, § 3.2foreign affiliates, giving by, § 20.2gifts by, § 6.13international giving bycharitable organizations, grants to,§ 20.4(e)charitable purpose, § 20.4(b)from foreign affiliate to overseascharity, § 20.2funds from U.S. corporation-relatedfoundation to foreign charity, grantof, § 20.4goods/services, gift of, § 20.3grantee categories, overseas,§ 20.4(d)IRS simplified procedure, § 20.4(f)non-charitable organizations, grantsto, § 20.4(g)responsibility, expenditure, § 20.4(c)taxable expenditures, § 20.4(a)to U.S. charity for overseas use,§ 20.1as legal fictions, § 2.8and percentage limitationscarryover rules, §§ 7.18(b), 7.19(a)general rules, § 7.18(a)taxable income, § 7.3S corporations, § 3.2sponsorship rulesin general, § 23.3(a)qualified payments, § 23.3(b)as taxpaying entity, § 2.8(b)tax rate system for, § 2.15timing of gifts by, § 6.13transfers to foreign, § 19.2(a)Cost basis, § 2.14(a)Cost method, § 2.13Cost or market method, § 2.13CRATs, see Charitable remainder annuitytrustsCreations of donor, gifts of, § 9.12Credit card(s):money gifts by, § 6.3rebate plans, §§ 3.1(h), 6.10Credits tax:foreign, § 2.21 711 in general, § 2.20CRTs, see Charitable remainder trustsCRUTs, see Charitable remainder unitrustsCurti, Merle, § 1.3(a)Curtesy interests (in estate), § 8.3(a)DDeath taxes, § 12.4(e)Debt:forgiveness of, § 3.1(d)gifts of property subject to, § 9.20Debt-financed property, § 14.6Deductions:automobile, § 9.25business expense, § 2.5(a)charitable. See also Timingbusiness expense deduction,interrelationship with, § 10.7in general, § 1.1definition of, § 2.5(a)itemized, § 2.5(c)personal expense, § 2.5(b)reallocation of, § 10.10standard, § 2.6Deduction reduction rule, §§ 4.4(b), 4.5(a),9.19(c)Deferred giving, § 5.3Deferred payment gift annuities:in general, § 14.3(a)tuition annuity programs, § 14.3(b)Democracy in America (Alexis deTocqueville), § 1.3(a)Dependent exemption, § 2.7(b)Depreciation:deduction for, § 2.19passthrough of (pooled income funds),§ 13.7Destination of income test, § 3.4(a)De Tocqueville, Alexis, § 1.3(a)Disclosure requirements:in general, § 22.1non-charitable organizations, § 22.3quid pro quo contributions, § 22.2state, § 24.11Discounts, § 3.1(b)Dividends, § 3.1(i)Donative intent, §§ 3.1(a), 9.7(h)Donees, charitable, § 3.3(b)Donee Information Return (Form 8282),App. DDonor, meaning of, § 3.2