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PREFACEexample, final regulations rewriting the charitable remainder trust ordering anddistribution rules are imminent. Also, regrettably, there are developments in thetax shelter realm that are just beginning to impact the law of charitable giving.Mention was made of the many aspects of new charitable giving law thatwould have appeared had legislation been enacted in 1999. We are, coincidentally,in the same spot again. As this edition of the book was being prepared, the Houseof Representatives passed the Charitable Giving Act of 2003 and the Senatepassed the Charity Aid, Recovery, and Empowerment (CARE) Act of 2003. Partisanpolitics in an election year doomed prospects of enactment of a blend of thesebills. Perhaps this legislation can be enacted during the 109th Congress (2005–2006)—it would make wonderful supplement material.If readers suspect that my using these occasions (the writing of prefaces) topraise the outstanding folks at John Wiley & Sons, Inc., might be simply a routinecourtesy, please believe otherwise. These people have been marvelouslysupportive (and adept at enforcing deadlines). The publisher’s devotion to theproduction of quality publications in the nonprofit field warrants unstintingpraise. The Non-profit Law, Finance, and Management Series is an unparalleledcollection of books in the area. I am honored to be among those who have beenand are contributing to this substantial body of knowledge.Thus, my sincere thanks to my editor, Susan McDermott, and to LouiseJacob, associate managing editor, for their assistance and support in connectionwith this project.BRUCE R. HOPKINS xvii