Key features of the new edition include: Obama Administration-caused changes in federal tax law that affect charitable giving (if enacted). Adoption of newcharitable gift substantiation and recordkeeping rules. Changes in definitions of ‘qualified appraiser’ and ‘qualified appraisal.’ Recent case law imposinghefty accuracy-related penalties in connection with inflated charitable gifts. Charitable giving schemes triggering application of tax-shelter rules. Expansion of non-cash gifts reporting requirements.BRUCE R. HOPKINS (Kansas City MO) is a senior partner with the firm Polsinelli Shughart. He is also the author of more than 25 books, including The Law of Tax-Exempt Organizations, 9th Ed., Planning Guide for the Law of Tax-Exempt Organizations, Nonprofit Law Made Easy, Charitable Giving Law Made Easy, The NewForm 990, Nonprofit Law for Religious Organizations, 650 Essential Nonprofit Law Questions Answered, The Law of Fundraising, 3rd ed., and Private Foundations: Tax Law and Compliance, 2nd ed., T, as well as the monthly newsletter Bruce R. Hopkins Nonprofit Counsel, all published by Wiley.
- ISBN: 978-0-470-56060-0
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 817
- Fecha Publicación: 17/03/2010
- Nº Volúmenes: 1
- Idioma: Inglés