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Broad coverage of charitable giving vehicles and techniques:
Income rules & limits in easy-to-understand language
Emphasis on critical valuation uses & potential ethical pitfalls
Charitable giving software & technology issues
Private versus community foundations
Charitable annuities, trusts, funds & life insurance
Newly Revised 2nd Edition of 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 shelters—a knowledge base you will soon discover useful long after the first read. Features several new sample documents for CRTs to save you time and keep you in compliance. Life Insurance, PACE, and CFP® CE Filed.
Don’t miss out on the latest opportunities with your practice:
Pension Protection Act of 2006
Conservation/ Façade easements
Clothing/Household item donations
Auto-enrollment into 401(k) plans permitted
Increased exempt organization reporting
Overvaluation penalties
Recapture of unrelated use tangible personal property gifts
Gifts of fractional interests in tangible personal property
Appraisal forms
Charitable IRA rollovers
Private foundation reforms
S Corporation contributions
Donor-advised fund reforms
Excise Taxes
CRT reporting
Tax Relief and Health Care Act of 2006
Charitable Trust Distribution Final Regulations
Final Regulations Defining “Trust Income” (CRUTs/pooled income funds)
Chapters to feature: the top 12
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Charitable Remainder Unitrusts
Income Percentage Limits
Gifts of Property
Partial Interest Rules
Charitable Giving Using Life Insurance
Ethical Issues in Charitable Planning
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Charitable Lead Trusts
Donor Advised Funds
Bargain Sale Transactions
Pooled Income Funds
Private Foundations
Testamentary Gifts
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Delivers value at any knowledge level—introductory, overview & review!
Testimonials
“ In each of our books we had one major goal in mind: To create the single best source of up-to-date, pragmatic and transferable information on the topics you need to help others.”
— Stephan R. Leimberg, Lead Author of Tools & Techniques
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