Contents

INDEXnon-standard actuarial factors, § 11.4standard actuarial factors, § 11.2statutory law, § 11.1Partnerships:in general, § 2.8gifts by, § 6.14timing of gifts by, § 6.14Payroll deduction plans, § 3.1(a)(i)Penalties, §§ 10.14, 17.6(c)Pension rights, waiver of, § 8.2(g)Percentage limitations:blending of, § 7.14carryback rules for, § 7.15(b)carryover rules forcorporations, §§ 7.18(b), 7.19(a)fifty percent limitation, § 7.5(b)in general, § 7.4(b)net operating losses, § 7.15(a)thirty percent limitation, §§ 7.6(b),7.8(b)twenty percent limitation, § 7.12(b)charitable lead trusts, § 16.6and contribution base of individual,§ 7.2corporationscarryover rules for, §§ 7.18(b),7.19(a)general rules for, § 7.18(a)taxable income of, § 7.3fifty percent limitationcarryover rules for, § 7.5(b)electable, § 7.7general rules for, § 7.5(a)and general thirty percentlimitation, § 7.10and special thirty percent limitation,§ 7.9in general, § 7.1general rules for, § 7.4(a)information requirements, § 7.17net operating loss carryoverscarryback rules, §§ 7.15(b), 7.19(b)carryover rules, §§ 7.15(a), 7.19(a)for corporations, §§ 7.19(a), 7.19(b),7.19(c)for individuals, §§ 7.15(a), 7.15(b)spouses, rules for, § 7.16thirty percent limitationcarryover rules for, §§ 7.6(b), 7.8(b)and fifty percent limitation, §§ 7.9,7.10general, §§ 7.8(a), 7.8(b), 7.10, 7.11general rules for, §§ 7.6(a), 7.8(a) 717 special, §§ 7.9, 7.11twenty percent limitationcarryover rules for, § 7.12(b)general rules for, § 7.12(a)use of charity gifts for, § 7.13Permanent conservation easements,§ 8.3(b)Perpetual conservation restrictions,§ 9.6(a)Personal exemption, § 2.7(a)Personal expense deductions, § 2.5(b)Personal property, § 2.12(b)intangible, § 2.12(d)tangible, § 2.12(c)future interests in, § 9.21timing of gifts of, § 6.11Personal residence, contribution ofremainder interests in, § 15.2(a)Phaseout of exemptions, § 2.7(c)Philanthropy, § 1.3(a)Philanthropy Protection Act of 1995,§ 5.9Planned giving, § 1.1alternative forms of, § 5.8appreciated property gifts, § 5.2charitable gift annuities, see Charitablegift annuitiescharitable lead trusts, see Charitablelead trustscharitable remainder trusts, seeCharitable remainder trustscore concepts, § 5.3establishing program for, see Programs,planned givingin general, § 5.1pooled income funds, see Pooledincome fundsand securities laws, § 5.9types of planned gifts, § 5.3Pleasure, limitation on deduction due to,§ 9.16Pledges, charitable, § 4.9Pluralism, § 1.3(a)Police power (of states), § 24.3Political organizations, transfers to,§ 8.2(g)Pooled income funds:allocation of income fromcharity, partial allocation to,§ 13.3(b)units of participation, § 13.3(a)beneficiaries, tax status of, § 13.8