The Tax Law of Charitable Giving. Bruce R. Hopkins

NOTES CHAPTER TEN: Charitable Remainder Trusts § 10.1 DEFINITIONS § 10.2 CHARITABLE REMAINDER ANNUITY TRUST LAW § 10.3 CHARITABLE REMAINDER UNITRUST LAW § 10.4 ISSUES § 10.5 TAX TREATMENT OF DISTRIBUTIONS § 10.6 DIVISION OF CHARITABLE REMAINDER TRUSTS § 10.7 BASIS IN DISPOSITION OF TERM INTEREST § 10.8 TAXATION OF CHARITABLE REMAINDER TRUSTS § 10.9 MANDATORY PROVISIONS § 10.10 PRIVATE FOUNDATION LAW § 10.11 UNIVERSITY ENDOWMENT INVESTMENT SHARING § 10.12 CHARITABLE REMAINDER TRUSTS AS PARTNERS OR SHAREHOLDERS IN REITs § 10.13 WEALTH REPLACEMENT TRUSTS § 10.14 CALCULATION OF CHARITABLE CONTRIBUTION DEDUCTION § 10.15 MERGER OF CHARITABLE REMAINDER TRUSTS § 10.16 EARLY TERMINATIONS OF CHARITABLE REMAINDER TRUSTS § 10.17 REGULAR TERMINATION OF CHARITABLE REMAINDER TRUSTS NOTES CHAPTER ELEVEN: Pooled Income Funds § 11.1 DEFINITIONS § 11.2 QUALIFYING POOLED INCOME FUNDS § 11.3 ALLOCATION OF INCOME § 11.4 RECOGNITION OF GAIN OR LOSS ON TRANSFERS § 11.5 MANDATORY PROVISIONS § 11.6 PRIVATE FOUNDATION LAW § 11.7 PASS-THROUGH OF DEPRECIATION § 11.8 TAX STATUS OF FUNDS AND BENEFICIARIES § 11.9 MULTIORGANIZATION POOLED INCOME FUNDS § 11.10 COMPARISON WITH CHARITABLE REMAINDER TRUSTS § 11.11 CHARITABLE CONTRIBUTION DEDUCTION NOTES CHAPTER TWELVE: Charitable Gift Annuities § 12.1 CONTRACT AS VEHICLE FORM § 12.2 TAX TREATMENT TO DONOR § 12.3 DEFERRED PAYMENT GIFT ANNUITIES § 12.4 ESTATE AND GIFT TAX CONSEQUENCES § 12.5 UNRELATED BUSINESS INCOME IMPLICATIONS § 12.6 UNRELATED DEBT-FINANCED INCOME IMPLICATIONS § 12.7 CONTRAST WITH OTHER PLANNED GIFT METHODS § 12.8 ANTITRUST LAWS § 12.9 SECURITIES LAWS § 12.10 CHARITABLE CONTRIBUTION DEDUCTION NOTES CHAPTER THIRTEEN: Other Types of Deductible Remainder Interests § 13.1 OVERVIEW OF LAW § 13.2 QUALIFYING PARTIAL INTERESTS § 13.3 REMAINDER INTERESTS IN PERSONAL RESIDENCES OR FARMS § 13.4 UNDIVIDED PORTIONS OF ENTIRE INTERESTS IN PROPERTY NOTES CHAPTER FOURTEEN: Charitable Lead Trusts § 14.1 OVERVIEW OF LAW § 14.2 INCOME INTERESTS § 14.3 TAX TREATMENT OF CHARITABLE LEAD TRUSTS § 14.4 TESTAMENTARY USE OF CHARITABLE LEAD TRUSTS § 14.5 PERCENTAGE LIMITATION LAW § 14.6 PRIVATE FOUNDATION LAW § 14.7 ANTI-ABUSE RULE CONCERNING INCOME INTERESTS § 14.8 CHARITABLE INCOME TRUSTS § 14.9 COMPARISON WITH CHARITABLE REMAINDER TRUSTS § 14.10 VALUING CHARITABLE CONTRIBUTION DEDUCTION § 14.11 CHARITABLE CONTRIBUTION DEDUCTION NOTES CHAPTER FIFTEEN: Contributions of and Using Life Insurance § 15.1 INTRODUCTION § 15.2 LIFE INSURANCE CONCEPTS § 15.3 CHARITABLE GIVING AND INSURANCE § 15.4 INSURABLE INTEREST § 15.5 UNRELATED DEBT-FINANCED INCOME LAW § 15.6 CHARITABLE SPLIT-DOLLAR INSURANCE PLANS § 15.7 INSURANCE CONTRACT REPORTING REQUIREMENTS NOTES

      10