Book details

Book description

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 Charitable Remainder Trusts to save you time and keep you in compliance. Life Insurance, PACE, and CFP® CE Filed.

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

Important Legislation Covers:

• 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
• Charitable Trust Distribution Final Regulations
• Final Regulations defining "Trust Income" (CRUTs/pooled income funds)

Chapters to feature: the top 12

• Charitable Remainder Unitrusts
• Income Percentage Limits
• Gifts of Property
• Partial Interest Rules 
• Charitable Giving Using Life Insurance
• Ethical Issues in Charitable Planning
• Charitable Lead Trusts
• Donor Advised Funds
• Bargain Sale Transactions
• Pooled Income Funds
• Private Foundations
• Testamentary Gifts