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C H A P T E R N I N E9Special Gift Situations§ 9.1 Works of Art 268(a) Gifts 268(b) Loans 271§ 9.2 Gems 271§ 9.3 Inventory 272(a) Basic Rules 273(b) Restrictions on Use 274(c) Restrictions onTransfer ofContributed Property 276(d) Requirements ofWritten Statement 278(e) Compliance withFood, Drug, andCosmetic Act 278(f) Amount of Reduction 279(g) Recapture Excluded 280§ 9.4 Scientific ResearchProperty 281§ 9.5 Computer Technology orEquipment 282§ 9.6 License to Use Patent 283(a) Factual Situations 283(b) Law and Analysis 284§ 9.7 Real Property Used forConservation Purposes 285(a) Qualified RealProperty Interests 285(b) QualifiedOrganizations 286(c) Conservation Purpose 287(d) ExclusivityRequirement 290(e) Valuation 291(f) Substantiation 291(g) Relationshipto RehabilitationTax Credit 291(h) Donative Intent 293§ 9.8 S Corporation Stock 294(a) Background andIntroduction 294(b) Gifts from Donor’sPerspective 295(c) Gifts from Donee’sPerspective 295(d) Conclusion 302§ 9.9 Section 306 Stock 302§ 9.10 Retirement Plan Accounts 303(a) Income in Respect ofDecedent 303(b) CharitableContribution Planning 304(c) Potential Problemsand Solutions 305§ 9.11 Commodity FuturesContracts 308§ 9.12 Donors’ Creations 310§ 9.13 Charity Auctions 311(a) Charity Auctions asBusinesses 311(b) Charitable ContributionDeductions—Donorsof Items to BeAuctioned 312(c) Charitable ContributionDeductions—Acquisition of Itemsat Auction 313 267
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Unverkäufliche Leseprobe des St. B
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The third edition of this book is d
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CONTENTS2.16 Capital Assets, Gains,
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CONTENTS7.14 Blending Percentage Li
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CONTENTS12.4 Issues 44212.5 Tax Tre
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CONTENTSChapter Twenty Internationa
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PrefaceAlthough it may sound like a
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PREFACEexample, final regulations r
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LEGISLATIVE UPDATEA person who make
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LEGISLATIVE UPDATEIncreased Reporti
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1C H A P T E R O N ECharitable Givi
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§ 1.2 DEFINING TAX-EXEMPT ORGANIZA
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§ 1.3 PRINCIPLES OF CHARITABLE ORG
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§ 1.4 STATISTICAL PROFILE OF CHARI
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§ 1.5 CATEGORIES OF TAX-EXEMPT ORG
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C H A P T E R T W O2The United Stat
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§2.2 GROSS INCOMEvictim as a punis
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§ 2.5 DEDUCTIONS• Health savings
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§ 2.7 CONCEPT OF TAXABLE INCOMEThi
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§ 2.8 TAXABLE AND NONTAXABLE ENTIT
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§ 2.12 PROPERTYthe contract on Dec
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§ 2.13 INVENTORYclearly reflect ec
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§2.14 GAINmarket, one not controll
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§2.14 GAIN(c) Determination of Gai
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§ 2.15 TAX TREATMENT OF INCOMEStoc
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§ 2.16 CAPITAL ASSETS, GAINS, AND
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§ 2.16 CAPITAL ASSETS, GAINS, AND
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§ 2.18 ALTERNATIVE MINIMUM TAX•
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§ 2.21 FOREIGN TAX CREDITSthe amou
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C H A P T E R T H R E E3Fundamental
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§ 3.1 MEANING OF GIFTThe IRS follo
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§ 3.1 MEANING OF GIFTof similar in
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§ 3.1 MEANING OF GIFTreformation.
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§ 3.1 MEANING OF GIFTsome point th
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§ 3.1 MEANING OF GIFTof other rela
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§ 3.1 MEANING OF GIFTA comparable
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§ 3.1 MEANING OF GIFTThese guideli
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§ 3.1 MEANING OF GIFT• Payment m
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§ 3.1 MEANING OF GIFTWhen a privat
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§ 3.1 MEANING OF GIFTIn this case,
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§ 3.1 MEANING OF GIFTCharitable or
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§ 3.1 MEANING OF GIFTcourt held th
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§ 3.1 MEANING OF GIFTevents, rathe
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§ 3.1 MEANING OF GIFTand overwhelm
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§ 3.1 MEANING OF GIFTbeing in “s
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§ 3.1 MEANING OF GIFTdistributed t
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§ 3.1 MEANING OF GIFTorganization
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§3.2 MEANING OF DONORwas not allow
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§3.3 MEANING OF CHARITABLE ORGANIZ
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§ 3.4 PUBLIC CHARITIES AND PRIVATE
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§ 3.5 UNRELATED BUSINESS RULESthat
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§ 3.5 UNRELATED BUSINESS RULESshal
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§ 3.5 UNRELATED BUSINESS RULES•
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§ 3.6 FACTORS AFFECTING INCOME TAX
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§ 3.7 GRANTOR TRUST RULESthan adeq
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GIFTS OF MONEY AND PROPERTYEXAMPLE
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GIFTS OF MONEY AND PROPERTY• the
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GIFTS OF MONEY AND PROPERTYof inven
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GIFTS OF MONEY AND PROPERTY(c) Spec
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GIFTS OF MONEY AND PROPERTYprovided
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GIFTS OF MONEY AND PROPERTYEXAMPLE
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GIFTS OF MONEY AND PROPERTY§ 4.8 S
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GIFTS OF MONEY AND PROPERTYand sale
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GIFTS OF MONEY AND PROPERTYThe step
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GIFTS OF MONEY AND PROPERTYbusiness
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FUNDAMENTALS OF PLANNED GIVINGMost
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FUNDAMENTALS OF PLANNED GIVINGThus,
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FUNDAMENTALS OF PLANNED GIVINGWhen
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FUNDAMENTALS OF PLANNED GIVINGAs to
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FUNDAMENTALS OF PLANNED GIVINGexcep
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FUNDAMENTALS OF PLANNED GIVINGunder
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FUNDAMENTALS OF PLANNED GIVINGasset
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FUNDAMENTALS OF PLANNED GIVINGcontr
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FUNDAMENTALS OF PLANNED GIVING§ 5.
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FUNDAMENTALS OF PLANNED GIVING(b) I
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FUNDAMENTALS OF PLANNED GIVING• C
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PARTTHREECharitable Giving in Gener
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TIMING OF CHARITABLE DEDUCTIONSThe
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TIMING OF CHARITABLE DEDUCTIONSgift
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TIMING OF CHARITABLE DEDUCTIONS§ 6
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TIMING OF CHARITABLE DEDUCTIONSon S
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TIMING OF CHARITABLE DEDUCTIONSthe
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TIMING OF CHARITABLE DEDUCTIONSlaw
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TIMING OF CHARITABLE DEDUCTIONSas w
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C H A P T E R S E V E N7Percentage
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§7.1 INTRODUCTIONThat is, the law
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§ 7.4 PERCENTAGE LIMITATIONS: AN O
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§ 7.5 FIFTY PERCENT LIMITATIONThe
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§ 7.5 FIFTY PERCENT LIMITATIONThes
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§ 7.5 FIFTY PERCENT LIMITATIONEXAM
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§ 7.6 THIRTY PERCENT LIMITATION FO
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§ 7.7 ELECTABLE 50 PERCENT LIMITAT
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§ 7.8 GENERAL 30 PERCENT LIMITATIO
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§ 7.10 INTERPLAY OF 50 PERCENT/GEN
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§ 7.14 BLENDING PERCENTAGE LIMITAT
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§ 7.15 INDIVIDUALS’ NET OPERATIN
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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.
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§ 7.18 PERCENTAGE LIMITATION FOR C
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§ 7.19 CORPORATIONS’ NET OPERATI
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C H A P T E R E I G H T8Estate and
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§ 8.2 FEDERAL GIFT TAXbut not more
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§ 8.2 FEDERAL GIFT TAXTransfers of
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§ 8.2 FEDERAL GIFT TAXexclusion is
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§ 8.2 FEDERAL GIFT TAX(k) Gift Tax
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§ 8.2 FEDERAL GIFT TAXA charitable
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§ 8.3 FEDERAL ESTATE TAXproperty t
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§ 8.3 FEDERAL ESTATE TAXWhen the v
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§ 8.3 FEDERAL ESTATE TAXCharitable
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Page 530: § 8.3 FEDERAL ESTATE TAXthat such
Page 534: § 8.4 UNIFICATION OF TAXESGenerall
Page 538: § 8.5 GENERATION-SKIPPING TRANSFER
Page 542: § 8.6 ESTATE PLANNING PRINCIPLESNo
Page 546: § 8.6 ESTATE PLANNING PRINCIPLESSo
Page 550: § 8.6 ESTATE PLANNING PRINCIPLESse
Page 554: § 8.7 REMAINDER INTERESTS(j) Durab
Page 558: § 8.7 REMAINDER INTERESTSmodified
Page 562: § 8.7 REMAINDER INTERESTSand the d
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Page 570: § 8.8 ASCERTAINABILITYthat the leg
Page 574: § 8.8 ASCERTAINABILITYmoney for an
Page 582: § 9.1 WORKS OF ART3. The work of a
Page 586: §9.2 GEMS• Two donors contribute
Page 590: § 9.3 INVENTORYIn general, the amo
Page 594: § 9.3 INVENTORYfor the use of) the
Page 598: § 9.3 INVENTORY“designed to reim
Page 602: § 9.3 INVENTORYthe immediately pre
Page 606: § 9.4 SCIENTIFIC RESEARCH PROPERTY
Page 610: § 9.6 LICENSE TO USE PATENT5. The
Page 614: § 9.7 REAL PROPERTY USED FOR CONSE
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§ 9.7 REAL PROPERTY USED FOR CONSE
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§ 9.7 REAL PROPERTY USED FOR CONSE
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§ 9.8 S CORPORATION STOCKshare of
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§ 9.8 S CORPORATION STOCKunrelated
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§ 9.8 S CORPORATION STOCKtaxable i
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§ 9.8 S CORPORATION STOCKassets in
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§ 9.10 RETIREMENT PLAN ACCOUNTSDur
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§ 9.10 RETIREMENT PLAN ACCOUNTSper
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§ 9.10 RETIREMENT PLAN ACCOUNTSBy
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§ 9.11 COMMODITY FUTURES CONTRACTS
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§ 9.13 CHARITY AUCTIONSIn one inst
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§ 9.13 CHARITY AUCTIONSThere is no
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§ 9.13 CHARITY AUCTIONSThe substan
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§9.14 SERVICES(g) Reporting RulesA
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§ 9.15 UNREIMBURSED EXPENSESand ma
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§ 9.15 UNREIMBURSED EXPENSES(d) Du
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§ 9.16 LIMITATION ON DEDUCTION FOR
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§ 9.17 AUTOMOBILE EXPENSES“quant
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§ 9.19 BARGAIN SALES(a) Definition
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§ 9.19 BARGAIN SALESThese rules as
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§ 9.20 PROPERTY SUBJECT TO DEBTOne
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§ 9.21 FUTURE INTERESTS IN TANGIBL
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§ 9.21 FUTURE INTERESTS IN TANGIBL
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§ 9.22 CONTRIBUTIONS BY TRUSTSavai
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§ 9.22 CONTRIBUTIONS BY TRUSTSWhen
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§ 9.22 CONTRIBUTIONS BY TRUSTSpurp
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§ 9.23 PARTIAL INTERESTSpurpose, t
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§ 9.24 CHARITABLE FAMILY LIMITED P
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§ 9.25 USED VEHICLESTen issues of
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§ 9.26 INTELLECTUAL PROPERTY2003,
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§ 9.28 PUBLIC POLICY CONSIDERATION
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§ 9.28 PUBLIC POLICY CONSIDERATION
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OTHER ASPECTS OF DEDUCTIBLE GIVINGT
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OTHER ASPECTS OF DEDUCTIBLE GIVINGr
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OTHER ASPECTS OF DEDUCTIBLE GIVING
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OTHER ASPECTS OF DEDUCTIBLE GIVINGC
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OTHER ASPECTS OF DEDUCTIBLE GIVINGa
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OTHER ASPECTS OF DEDUCTIBLE GIVINGA
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OTHER ASPECTS OF DEDUCTIBLE GIVINGg
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OTHER ASPECTS OF DEDUCTIBLE GIVINGa
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OTHER ASPECTS OF DEDUCTIBLE GIVINGE
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OTHER ASPECTS OF DEDUCTIBLE GIVING(
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OTHER ASPECTS OF DEDUCTIBLE GIVINGf
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OTHER ASPECTS OF DEDUCTIBLE GIVINGd
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OTHER ASPECTS OF DEDUCTIBLE GIVINGt
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OTHER ASPECTS OF DEDUCTIBLE GIVINGw
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OTHER ASPECTS OF DEDUCTIBLE GIVINGS
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11C H A P T E R E L E V E NValuatio
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§ 11.3 GENERAL ACTUARIAL VALUATION
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§ 11.3 GENERAL ACTUARIAL VALUATION
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§ 11.4 NONSTANDARD ACTUARIAL FACTO
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§ 11.4 NONSTANDARD ACTUARIAL FACTO
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CHARITABLE REMAINDER TRUSTS(f) Char
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CHARITABLE REMAINDER TRUSTSorganiza
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CHARITABLE REMAINDER TRUSTSThere ar
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CHARITABLE REMAINDER TRUSTSamount o
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CHARITABLE REMAINDER TRUSTSEXAMPLE
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CHARITABLE REMAINDER TRUSTSreceive
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CHARITABLE REMAINDER TRUSTSThe appl
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CHARITABLE REMAINDER TRUSTSA trust
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CHARITABLE REMAINDER TRUSTSFor exam
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CHARITABLE REMAINDER TRUSTScharitab
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CHARITABLE REMAINDER TRUSTSby the p
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CHARITABLE REMAINDER TRUSTSStandard
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CHARITABLE REMAINDER TRUSTSthe amou
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CHARITABLE REMAINDER TRUSTSduring t
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CHARITABLE REMAINDER TRUSTSThe exam
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CHARITABLE REMAINDER TRUSTSbenefici
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CHARITABLE REMAINDER TRUSTSThe 5 pe
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CHARITABLE REMAINDER TRUSTS(h) Addi
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CHARITABLE REMAINDER TRUSTS(j) Char
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CHARITABLE REMAINDER TRUSTScharacte
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CHARITABLE REMAINDER TRUSTSA trust
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CHARITABLE REMAINDER TRUSTSdeductio
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CHARITABLE REMAINDER TRUSTSavailabl
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CHARITABLE REMAINDER TRUSTScreate a
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CHARITABLE REMAINDER TRUSTS• Seco
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CHARITABLE REMAINDER TRUSTS(c) Othe
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CHARITABLE REMAINDER TRUSTS(e) Anti
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CHARITABLE REMAINDER TRUSTShighest
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CHARITABLE REMAINDER TRUSTS§ 12.7
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CHARITABLE REMAINDER TRUSTS§ 12.8
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CHARITABLE REMAINDER TRUSTSrespect
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CHARITABLE REMAINDER TRUSTS(c) Qual
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§ 13.1 DEFINITIONSPOOLED INCOME FU
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POOLED INCOME FUNDSincome interest
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POOLED INCOME FUNDSA national organ
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POOLED INCOME FUNDSThe amount so se
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POOLED INCOME FUNDSEXAMPLE 13.2On J
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POOLED INCOME FUNDSConcurrently wit
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POOLED INCOME FUNDS(GAAP), the trus
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POOLED INCOME FUNDScontributed” a
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POOLED INCOME FUNDSnational organiz
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POOLED INCOME FUNDSincome fund is m
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CHARITABLE GIFT ANNUITIESthe person
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CHARITABLE GIFT ANNUITIESassign his
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CHARITABLE GIFT ANNUITIESThere are
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CHARITABLE GIFT ANNUITIES§ 14.9 CH
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OTHER GIFTS OF REMAINDER INTERESTSI
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OTHER GIFTS OF REMAINDER INTERESTSa
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OTHER GIFTS OF REMAINDER INTERESTSA
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OTHER GIFTS OF REMAINDER INTERESTSa
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OTHER GIFTS OF REMAINDER INTERESTSe
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CHARITABLE LEAD TRUSTSremainder tru
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CHARITABLE LEAD TRUSTSUnder this ap
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CHARITABLE LEAD TRUSTSaccelerate th
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CHARITABLE LEAD TRUSTS§ 16.8 ANTI-
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CHARITABLE LEAD TRUSTSmade pursuant
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C H A P T E R S E V E N T E E N1 7G
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§ 17.2 LIFE INSURANCE CONCEPTSPerm
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§ 17.3 CHARITABLE GIVING AND INSUR
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§ 17.3 CHARITABLE GIVING AND INSUR
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§ 17.4 INSURABLE INTEREST§ 17.4 I
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§ 17.4 INSURABLE INTERESTThe court
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§ 17.6 CHARITABLE SPLIT-DOLLAR INS
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PARTFIVEInternational Charitable Gi
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INTERNATIONAL GIVING BY INDIVIDUALS
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C H A P T E R N I N E T E E N1 9Int
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§ 19.2 ESTATE TAX RULESThe concept
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§ 19.2 ESTATE TAX RULESto stand un
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§ 19.4 CHARITABLE GIVING BY NONCIT
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C H A P T E R T W E N T Y2 0Interna
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§ 20.3 GIFT OF GOODS OR SERVICES T
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§ 20.4 GRANTS OF FUNDS FROM U.S. C
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PARTSIXAdministration of Charitable
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RECEIPT, RECORDKEEPING, AND REPORTI
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C H A P T E R T W E N T Y - T W O2
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§ 22.1 DISCLOSURE BY CHARITABLE OR
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§ 22.2 QUID PRO QUO CONTRIBUTION R
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§ 22.2 QUID PRO QUO CONTRIBUTION R
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§ 22.3 DISCLOSURE BY NONCHARITABLE
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§ 22.3 DISCLOSURE BY NONCHARITABLE
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23CHAPTER TWENTY-THREESpecial Event
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§ 23.1 IRS AUDIT GUIDELINESsweepst
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§ 23.2 SPECIAL EVENTS(d) Audit Gui
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§ 23.3 CORPORATE SPONSORSHIP RULES
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§ 23.3 CORPORATE SPONSORSHIP RULES
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C H A P T E R T W E N T Y - F O U R
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§ 24.2 HISTORICAL PERSPECTIVEThey
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§ 24.5 REGISTRATION REQUIREMENTSex
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§ 24.8 FUNDRAISING COST LIMITATION
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§ 24.10 CONTRACTUAL REQUIREMENTSIn
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§ 24.11 DISCLOSURE REQUIREMENTSUnd
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AA P P E N D I X ASources of the La
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APPENDIX AThe IRS (from its Nationa
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APPENDIX AWest began publishing the
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APPENDIX AExempt Organization Tax R
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APPENDIX BSection 2106(a)(2)(A)—e
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APPENDIX C 652
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A P P E N D I X EAInflation-Adjuste
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A P P E N D I X GAInflation-Adjuste
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APPENDIX HMonthly Federal Interest
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APPENDIX HMonthly Federal Interest
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A P P E N D I X IADeemed Rates of R
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APPENDIX JCHAPTER 5PLANNED GIVING
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APPENDIX JTemple, “Using Deferred
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APPENDIX JCHAPTER 9SPECIAL GIFT SIT
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APPENDIX JKirkwood, “Income Tax P
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APPENDIX JTeitell, “Technical Rem
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APPENDIX JChiles, “Nonqualified C
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APPENDIX JSharpe, “Today’s Plan
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TABLE OF CASESBrown v. Commissioner
Page 1416:
TABLE OF CASESGriffin v. Commission
Page 1420:
TABLE OF CASESMose and Garrison Sis
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TABLE OF CASESStanley Works and Sub
Page 1428:
Table of IRS Revenue Rulingsand Rev
Page 1432:
TABLE OF IRS REVENUE RULINGS AND RE
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TABLE OF IRS PRIVATE DETERMINATIONS
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Table of IRS Private Letter Rulings
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TABLE OF IRS PRIVATE LETTER RULINGS
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TABLE OF CASES DISCUSSED IN BRUCE R
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Table of Private Letter Rulings and
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INDEXCapital assets (continued)earl
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INDEXDonors, identification of, §
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INDEXGift(s) (continued):written st
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INDEXLife insurance (continued):par
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INDEXPooled income funds (continued
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INDEXSS corporations, § 3.2Sales t
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INDEXTuition, exclusion of, from gi
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