<p>Preface</p> <p>About the Author</p> <p>Book Citations</p> <p><b>PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING</b></p> <p><b>Chapter One Charitable Giving Law: Basic Concepts</b></p> <p>§ 1.4 Statistical Profile of Charitable Sector</p> <p><b>Chapter Two Fundamental Concerns</b></p> <p>§ 2.1 Definition of Gift</p> <p>§ 2.6 Factors Affecting Income Tax Deductibility of Charitable Gifts</p> <p><b>Chapter Three Contributions of Money and Property</b></p> <p>§ 3.7 Step Transaction Doctrine</p> <p><b>PART TWO CHARITABLE GIVING IN GENERAL</b></p> <p><b>Chapter Five Limitations on Annual Deductibility</b></p> <p>§ 5.1 Overview of Law</p> <p><b>Chapter Seven Unique Charitable Contribution Laws</b></p> <p>§ 7.6 Easements and Other Conservation Property</p> <p>§ 7.9 Retirement Plan Accounts</p> <p>§ 7.28 Virtual Currency Transactions</p> <p><b>Chapter Eight Additional Aspects of Deductible Giving</b></p> <p>§ 8.5 Interrelationship with Business Expense Deduction</p> <p>§ 8.14 Abusive Tax Transactions</p> <p><b>PART THREE PLANNED GIVING</b></p> <p><b>Chapter Nine Planned Giving and Valuation</b></p> <p>§ 9.2 Partial Interests Law</p> <p><b>Chapter Ten Charitable Remainder Trusts</b></p> <p>§ 10.16 Early Terminations of Charitable Remainder Trusts</p> <p><b>PART FIVE ADMINISTRATION OF CHARITABLE GIVING PROGRAMS</b></p> <p><b>Chapter 19 Substantiation and Appraisal Law</b></p> <p>§ 19.3 Substantiation Law for Charitable Contributions of $250 or More</p> <p>§ 19.4 Substantiation Law for Noncash Charitable Contributions</p> <p><b>Chapter 21 Special Events, Corporate Sponsorships, and Donor-Advised Funds</b></p> <p>§ 21.4 Donor-Advised Funds</p> <p><b>Chapter 23 Valuation Principles and Various Penalties</b></p> <p>§ 23.1 Valuation of Property-General Principles</p> <p>§ 23.3 Valuation of Securities</p> <p>§ 23.4 Valuation of Other Types of Property</p> <p>§ 23.6 Federal Tax Penalties</p> <p>§ 23.8 Burden of Production and Procedural Law</p> <p><b>PART EIGHT TABLES</b></p> <p>Table of Cases</p> <p>Table of IRS Revenue Rulings and Revenue Procedures</p> <p>Table of IRS Private Determinations Cited in Text</p> <p>Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda</p> <p>Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel</p> <p>Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel</p> <p>Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel</p> <p>About the Online Resources</p> <p>Index</p>