The Tools & Techniques of Charitable Planning, 3rd Edition
Stephan R. Leimberg , Jim Allen
- 400 Seiten
- English
- ePUB (handyfreundlich)
- Ăber iOS und Android verfĂŒgbar
The Tools & Techniques of Charitable Planning, 3rd Edition
Stephan R. Leimberg , Jim Allen
Ăber dieses Buch
Tools & Techniques of Charitable Planning consists of the latest coverage on continued IRS scrutiny of tax-exempt organizations, continuing congressional reforms directed toward tax-exempt organizations, mounting number of restrictions directed toward charity owned life insurance (CHOLI), and prohibitions against tax-exempt organizations being involved in tax sheltersâa knowledge base you will soon discover useful long after the first read. Features several new sample documents for Charitable Remainder Trusts to save you time and keep you in compliance. Life Insurance, PACE, and CFPÂź CE Filed. Broad coverage of charitable giving vehicles and techniques: âąIncome rules & limits in easy-to-understand language âąEmphasis on critical valuation uses & potential ethical pitfalls âąCharitable giving software & technology issues âąPrivate versus community foundations âąCharitable annuities, trusts, funds, & life insurance Important Legislation Covers: âąConservation/ Façade easements âąClothing/Household item donations âąAuto-enrollment into 401(k) plans permitted âąIncreased exempt organization reporting âąOvervaluation penalties âąRecapture of unrelated use tangible personal property gifts âąGifts of fractional interests in tangible personal property âąAppraisal forms âąCharitable IRA rollovers âąPrivate foundation reforms âąS Corporation contributions âąDonor-advised fund reforms âąExcise Taxes âąCRT reporting âąCharitable Trust Distribution Final Regulations âąFinal Regulations defining "Trust Income" (CRUTs/pooled income funds) Chapters to feature: the top 12 âąCharitable Remainder Unitrusts âąIncome Percentage Limits âąGifts of Property âąPartial Interest Rules âąCharitable Giving Using Life Insurance âąEthical Issues in Charitable Planning âąCharitable Lead Trusts âąDonor Advised Funds âąBargain Sale Transactions âąPooled Income Funds âąPrivate Foundations âąTestamentary Gifts