Contents

INDEXand general thirty percent limitation,§ 7.10and special thirty percent limitation,§ 7.9Filer Commission, see Commission onPrivate Philanthropy and PublicNeedsFirst Amendment, § 1.3(c)First-in, first-out (FIFO) method, § 2.13Fiscal year, § 2.9Flat tax, § 1.6Flip charitable remainder unitrusts(FLIPCRUTs), §§ 12.1(a), 12.3(a),12.4(h)Food, Drug, and Cosmetic Act, 9.3(e)For use of charity, gifts, §§ 7.13, 10.3Foreign charities, see International givingForeign tax credits, § 2.21Form 8282 (Donee Information Return),App. DForm 8283 (Noncash CharitableContributions), App. CFor-profit entities, § 1.2Foundations:common fund, § 3.3(b)community, § 3.3(a)conduit, § 3.3(b)private, see Private foundations privateoperating, § 3.3(b)supporting, § 3.3(a)Fragmentation rule, § 3.4(b)Fraternal beneficiary organizations,§ 1.3(b)Freedom of association, § 1.3(c)Freedom of expressive association, § 1.3(c)Freedom of intimate association, § 1.3(c)Freezes, estate, § 8.6(b)Fund raising:cost limitations, § 24.8IRS audit guidelines, § 23.1special events, § 23.2state regulation ofcontractual requirements, § 24.10cost limitations, fund raising, § 24.8disclosure requirements, § 24.11exemptions from, § 24.7in general, § 24.1historical background, § 24.2police power of states, § 24.3prohibited acts, § 24.9registration requirements, § 24.5 713 reporting requirements, § 24.6terminology, § 24.4Future interests, in tangible personalproperty, § 9.21GGain(s), § 2.14. See also Capital gains andlossesand adjusted basis, § 2.14(b)and appreciation, § 2.14(e)and basis, § 2.14(a)determination of, § 2.14(c)and realization of income, § 2.14(d)recognition of, § 2.14(f)rollover of, § 2.14(f)Gardner, John W., § 1.3(a)Gems, § 9.2General power of appointment, § 8.2(d)Generation-skipping transfer (GST) tax,§ 8.5Generation-skipping transfers, § 8.6(d)Ghoul trusts, § 16.7Gift(s):of art works, § 9.1(a)circular, § 3.1(d)of commodity futures contracts,§ 9.11completed, § 3.1(j)of computer technology andequipment, § 9.5conditionalmaterial conditions, §§ 10.4(a),10.4(c)negligible conditions, § 10.4(b)of creations of donor, § 9.12definition of, §§ 3.1, 8.2(a)earmarking of, § 10.5factors affecting deductibility ofcharitable, § 3.6of gems, § 9.2in general, § 1.1of insurance, § 17.3of inventoryamount of reduction of charitablecontribution, § 9.3(f)basic rules for, § 9.3(a)Food, Drug, and Cosmetic Act,compliance with, § 9.3(e)recapture, exclusion of, § 9.3(g)transfer of contributed property,restrictions on, § 9.3(c)use, restrictions on, § 9.3(b)