Contents

INDEXSS corporations, § 3.2Sales tax rules (charity auctions), § 9.13(f)Science, advancement of, § 3.3(b)Scientific organizations, § 3.3(b)Scientific research property, gifts of, § 9.4S Corporation stock, gifts of:donee, consideration for, § 9.8(c)donor, considerations for, § 9.8(b)in general, §§ 9.8(a), 9.8(d)S corporations, §§ 6.13, 7.18(a), 9.8SCRUTs, see Standard charitableremainder unitrustsSEC (Securities and ExchangeCommission), § 5.9Section 306 stock, gifts of, §§ 4.4(a), 9.9Securities. See also Stockin general, § 2.12(d)prohibition on exempt, in pooledincome funds, § 13.2(d)timing of gifts of, § 6.5Securities Act of 1934, § 5.9Securities and Exchange Commission(SEC), § 5.9Securities Exchange Act of 1934, § 5.9Securities laws, § 5.9Seeding, of pooled income funds, § 5.5(h)Services, contributions of, §§ 9.14, 20.3Short-term capital gains, § 2.16(c)Social clubs, § 1.3Social welfare, promotion of, § 3.2(b)Sole proprietorships, § 2.8Special Emphasis Program, § 23.1(b)Special events, § 23.2Special valuation rules (estates), § 8.6(b)Split-dollar life insurance plans, § 17.6Split-interest trusts, § 5.3Spouses:and marital estate tax deductions,§ 8.3(b)and marital gift tax deduction, § 8.2(k)and percentage limitations, § 7.16split gifts between, § 8.2(m)Standard charitable remainder unitrusts(SCRUTs), §§ 12.1(a), 12.3(a)Standard deduction, § 2.6State laws and regulations:fund raisingcontractual requirements, § 24.10 720 cost limitations, fundraising, § 24.8disclosure requirements, § 24.11exemptions from, § 24.7in general, § 24.1historical background, § 24.2police power of states, § 24.3prohibited acts, § 24.9registration requirements, § 24.5reporting requirements, § 24.6terminology, § 24.4sources of, App. AStatute of limitations, § 10.12Stepped-up basis, § 2.14(a)Step transaction doctrine, §§ 4.8, 9.8(b)Stock:exchanges of, § 2.14(f)qualified appreciated, § 4.5(b)Stockholders, dividends paid to charitiesas, § 3.1(i)Substantial part test, § 3.3(b)Substantiation:$250 or more, contributions of, § 21.1(b)appraisal requirements, § 21.2burden of proof rules, § 21.4charity auctions, § 9.13(d)conservation purposes, gifts of realproperty for, § 9.7(f)disclosure requirements, see Disclosurerequirementselectronic, § 21.1(b)less than $250, contributions of,§ 21.1(a)reporting requirements, § 21.3Supporting foundations, § 3.4(a)Supporting organizations, § 3.4(a)Survivorship whole life insurance,§ 17.2(b)Sweepstakes, gifts in connection with,§ 3.1(b)TTangible personal property, § 2.12(c)future interests in, § 9.21timing of gifts of, § 6.11transfers of (CRTs), § 12.4(c)Taxable estate, § 8.3(b)Taxable gifts:exclusions from, § 8.2(g)in general, § 8.2(f)