The Tax Law of Colleges and Universities Wiley Nonprofit Law Finance and Management Series 3rd Edition by Bertrand M Jr Harding – Ebook PDF Instant Download/Delivery:0471159395, 9780471159391
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Product details:
• ISBN 10:0471159395
• ISBN 13:9780471159391
• Author:Bertrand M Jr Harding
The 2003 Supplement includes discussion of the following developments and much more:
Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000.
A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents.
Capital gains exclusion to unrelated business income
Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals
Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.
The Tax Law of Colleges and Universities Wiley Nonprofit Law Finance and Management Series 3rd Table of contents:
PART ONE: INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING.
1. Charitable Giving Law: Basic Concepts.
2. The United States Tax System: An Overview.
PART TWO: BASICS OF CHARITABLE GIVING LAW.
3. Fundamental Concepts.
4. Gifts of Money and Property.
5. Planned Giving: The Basics.
PART THREE: CHARITABLE GIVING IN GENERAL.
6. Timing of Charitable Deductions.
7. Percentage Limitations.
8. Estate and Gift Tax Considerations.
9. Special Gift Situations.
10. Other Aspects of Deductible Giving.
PART FOUR: PLANNED GIVING.
11. Valuation of Partial Interests.
12. Charitable Remainder Trusts.
13. Pooled Income Funds.
14. Charitable Gift Annuities.
15. Other Gifts of Remainder Interests.
16. Charitable Lead Trusts.
17. Gifts of and Using Life Insurance.
PART FIVE: INTERNATIONAL CHARITABLE GIVING.
18. International Giving by Individuals During Lifetime.
19. International Giving by Individuals Through Estates.
20.International Giving by Corporations.
PART SIX: ADMINISTRATION OF CHARITABLE GIVING PROGRAMS.
21. Receipt, Record-Keeping, and Reporting Requirements.
22. Disclosure Requirements.
23. Special Events and Corporate Sponsorships.
24. State Fundraising Regulation.
Appendix A: Sources of the Law.
Appendix B: Internal Revenue Code Sections.
Appendix C: Noncash Charitable Contributions (IRS Form 8283).
Appendix D: Donee Information Return (IRS Form 8282).
Appendix E: Inflation-Adjusted Insubstantiality Threshold—$50 Test.
Appendix F: Inflation-Adjusted Insubstantiality Threshold—$25 Test.
Appendix G: Inflation-Adjusted Low-Cost Article Definition.
Appendix H: Monthly Federal Interest Rates Used in Valuting Partial Interests (IRC § 7520).
Appendix I: Deemed Rules of Return for Transfers to New Pooled Income Funds.
Appendix J: Selected Bibliography.
Table of Cases.
Table of IRS Revenue Rulings and Revenue Procedures.
Table of IRS Private Determinations Cited in Text.
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.
Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel.
Table of Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit Counsel.
Table of Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins’ Nonprofit Counsel.
Glossary.
Index.
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