The Tax Law of Charitable Giving. Bruce R. Hopkins

Читать онлайн.
Название The Tax Law of Charitable Giving
Автор произведения Bruce R. Hopkins
Жанр Личностный рост
Серия
Издательство Личностный рост
Год выпуска 0
isbn 9781119756026



Скачать книгу

subject of the tax aspects of charitable giving is contained in the Internal Revenue Code and in the interpretations of that body of law found in court opinions, Treasury Department and Internal Revenue Service (IRS) regulations, and IRS public rulings. (Technically not law, pronouncements by the IRS on this subject may be found in private letter rulings, technical advice memoranda, and chief counsel advice memoranda.) This body of law is specific on various aspects of the law of charitable giving, as the pages of this book attest.

      There are two ways to view the concept of a charitable gift: from the standpoint of the contributor and from the standpoint of the recipient charity.

      The IRS follows another principle of law: