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Charitable Sector Letter - Cumulative Index From 1993 to 2002
Alternative Minimum Tax
California AMT Warning
Legislative Proposals Affecting Charitable Contributions
Tax Bill Provisions Affecting Charities
Audits
Audits From Hell No Longer Hot
Bargain Sales
Gain From Disposition of Bargain Sale Property
Problem Solving with Gift Annuities (Part One)
Problem Solving with Gift Annuities (Part Two)
Business Expense
Proposed Corporate Sponsorship Regulations
Charitable Deductions
Charitable Contributions of Commercial Annuity Contracts
Charitable Gifts Funded With Options: Myth and Reality
Charitable Gifts of Depreciated Property (Part One)
Charitable Remainder Trusts Funded with S Corporation Assets
Donor Bill of Rights
Don't Get Taken For A Ride If You Donate Your Car To Charity
Drafters of Charitable Bequests Must be Aware of Tax Payment Clause
Legislative Proposals Affecting Charitable Contributions
More About Contributions of Commercial Annuity Contract
New Feature: Letters To The Editor
New Regulations Authorize Flip Unitrusts, Application of Section 2702 To Certain Unitrusts
Overview of the Taxpayer Relief Act of 1997
Problem Solving with Gift Annuities (Part One)
Proposed Regulations Regarding Charitable Contributions
Raffles – Are you Breaking the Law
Tax Bill Provisions Affecting Charities
Charitable Gifts (See also Encumbered Property)
An Overview of the Taxpayer Relief Act of 1997
Avoiding Private Foundation Pitfalls
Charitable Contributions of Commercial Annuity Contracts
Charitable Gifts Funded with Options: Myth and Reality
Charitable Gifts of Depreciated Property (Part One)
Charitable Gifts of Depreciated Property (Part Two)
Charitable Gifts of Income Interests in Charitable Remainder Trusts
Charitable Gifts of Retirement Plan Assets (Part One)
Charitable Gifts of Retirement Plan Assets (Part Two)
Coordinating Charitable Gifts of Retirement Plan Assets With Lifetime Distribution Requirements (Part One)
Coordinating Charitable Gifts of Retirement Plan Assets With Lifetime Distribution Requirements (Part Two)
Current Rulings of Interest, Terrific Ruling on IRA Excise Tax
Dealing with the Self-Dealing Rules (Part 1)
Dealing with the Self-Dealing Rules (Part 2)
Drafters of Charitable Bequests Must be Aware of Tax Payment Clause
Generation-Skipping Transfer Tax And Charitable Remainder Trusts: Don't Let This Happen To You
Generation-Skipping Transfer Tax And Charitable Remainder Trusts: An Update
Gift of Appreciated Stock Results in Unexpected (and Onerous) Assignment of Income
How to Collect Bequests in Small Estates
How to Transfer a California Decedent's Vehicles, Vessels and Movable Dwellings To A Charitable Beneficiary
More About Contributions of Commercial Annuity Contract
IRS Approves Gift Annuity w/Elective Starting Date
Problem Solving with Gift Annuities (Part One)
Problem Solving with Gift Annuities (Part Two)
New & Improved Federal Legislation for Charitable Gift Annuities
Relief!(From Charitable Gift Substantiation Requirements)
Back to the Basics
Charitable Lead Trusts
Building Flexibility Into Lead Trusts
Dealing with the Self-Dealing Rules (Part 1)
New Federal Legislation
Problem Solving with Gift Annuities (Part One)
Charitable Pledges
Enforcement of Charitable Pledges
Enforcement of Charitable Pledges: The Sequel
Charitable Remainder Trusts
Accelerated CRT: The Empire Strikes Back
Charitable Gifts Funded with Options: Myth and Reality
Charitable Gifts of Income Interests in Charitable Remainder Trusts
Charitable Gifts of Retirement Plan Assets (Part Two)
Charitable Remainder Trusts Funded with Encumbered Property
Charitable Remainder Trusts Funded with S Corporation Assets
Dealing with the Self-Dealing Rules (Part One)
Dealing with the Self-Dealing Rules (Part Two)
Estate Tax Consequences of Pre-1970 Charitable Remainder Trusts
"Flip" Trusts
Generation-Skipping Transfer Tax and Charitable Remainder Trusts: Don't Let This Happen to You
Generation-Skipping Transfer Tax and Charitable Remainder Trusts: An Update
How to cure A CRT's Failure Of The New 10% Minimum Remainder Requirement
Immediate Action Required
IRS Clarifies Tier 2 CRT Distributions After TRA ‘97
Legislative Proposals Affecting Charitable Contributions
More CRT Regulations!
New CRT Regulations Are Final
New Federal Legislation
New Regulations Authorize Flip Unitrusts
New Requirements for Unitrust Valuation
Overview of the Taxpayer Relief Act of 1997
Problem Solving with Gift Annuities (Part One)
Problem Solving with Gift Annuities (Part Two)
Relief for CRT Trustees
SPECIAL REPORT: Converting Net Income Unitrusts Into Standard Unitrusts
"Spigot" Charitable Remainder Trusts
Survey of Charitable Remainder Trusts
Blame It On The Attorney
The Atkinson Case: No Good Deed Goes Unpunished
Collection of Gifts
How to Collect Bequests in Small Estates
Community Funds
Alternatives to Private Foundations
Common Funds
Alternatives to Private Foundations
Corporations (See also Business Expenses)
An Overview of the Taxpayer Relief Act of 1997
Liability Protection for Non-Profit Directors and Officers
Depreciated Property (See also Charitable Deductions and Gifts)
(Charitable Gifts of) Depreciated Property (Part One)
Disqualified Persons
Congress Arms IRS with Intermediate Sanctions Weapon
Dealing with the Self-Dealing Rules (Part One)
Dealing with the Self-Dealing Rules (Part Two)
Legislative Alert
Donor Advised Funds
A Guide to Donor Advised Funds
Community Foundation Survey
Duties of Trustees
Duties Of The Trustee Of A Charitable Trust To Provide An Accounting To Trust Beneficiaries
Fiduciary Issues Faced By Charitable Organizations (Part One)
Fiduciary Issues Faced By Charitable Organizations (Part Two)
Proposed Regulations Would Alter the Definition of Trust Income
Revision of Uniform Principal and Income Act Affects Net Income Trusts
Employee Stock Ownership Plans
ESOPs and Charitable Giving
ESOPs and Charitable Giving (The Sequel)
Encumbered Property (See also Charitable Gifts)
Charitable Remainder Trusts Funded with Encumbered Property
Dealing with the Self-Dealing Rules (Part One)
Problem Solving with Gift Annuities (Part Two)
Estate Tax Payment Clauses
Drafters of Charitable Bequests Must be Aware of Tax Payment Clause
Excess Benefits and Compensation
Congress Arms IRS with Intermediate Sanctions Weapon
Fiduciary Duty
Enforcement of Charitable Pledges
Publicity of Charitable Organization Information Requirements
Forms
Certificate of Independent Review Election
Charitable Gift Substantiation Compliance Guide
Enforcement of Charitable Pledge: The Sequel
Letters to Congressmen Regarding Philanthropy Protection Legislation
Worksheet for Computation of Debt-Financed Income Arising From Sale of Property
Gift Annuities
An Update On The Texas Gift Annuity Litigation
California Gift Annuity Compliance Program
California Gift Annuity License Requirements
IRS Approves Gift Annuity with Elective Starting Date
New Federal Legislation
New Gift Annuity Rates (Part One)
New Gift Annuity Rates (Part Two)
New & Improved Federal Legislation for Charitable Gift Annuities
Problem Solving with Gift Annuities (Part One)
Problem Solving with Gift Annuities (Part Two)
Regulation Of Charitable Gift Annuities In California
Revision of Uniform Principal and Income Act Affects Net Income Trusts
Study of Charitable Gift Annuities
Tax Consequences of Exchanging Life Insurance
for a Gift Annuity
Income Interests (See also Charitable Gifts, and
Remainder Trusts)
Charitable Gifts of Income Interests in Charitable Remainder Trusts
Individual Retirement Accounts
Charitable Gifts of Retirement Plan Assets (Part Two)
Legislative Developments (See also Topical Headings)
Assembly Bill 21 Legislative Alert
California AMT Warning
Congress Arms IRS with Intermediate Sanctions Weapon
Congressional Tax Committee Focuses On Commercial Gift Funds
In The Government Pipeline
Legislative Alert: The 501(k) Election
Legislative Activities of Public Charities: The 501(h) Election
Legislative Proposals Affecting Charitable Contributions
Legislative Proposals Affecting Texas Class Action Litigation
New Federal Legislation
New Federal Tax Legislation -- and Lots of It!
Tax Bill Provisions Affecting Charities
Life Insurance
More About Contributions of Commercial Annuity Contract
Tax Consequences of Exchanging Life Insurance for a Gift Annuity
Litigation
An Update On The Texas Gift Annuity Litigation
Charitable Gift Annuity Court Battle
Update on Texas Class Action Litigation
Lobbying (See also Legislative Developments)
Charitable Organization Lobbying Activities
Legislative Activities of Public Charities: The 501(h) Election
Lotteries, Raffles and Gaming
Raffles -- Are You Breaking the Law
Options (See also Charitable Deductions, Gifts,
and Remainder Trusts)
Charitable Gifts Funded With Options: Myth and Reality
Personal Property (See also Charitable Deductions and
Gifts)
Charitable Gifts of Depreciated Property (Part One)
Don't Get Taken For A Ride If You Donate Your Car to Charity
How to Transfer a California Decedent's Vehicles Vessels and Movable Dwellings to a Charitable Beneficiary
New Feature: Letters To The Editor
Private Foundations (See also Common Funds, Community
Funds, and Supporting Organizations)
Alternatives to Private Foundations
Avoiding Private Foundation Pitfalls
Dealing with the Self-Dealing Rules (Part One)
Dealing with the Self-Dealing Rules (Part Two)
Expiration of Private Foundation Stock Rules
IRS Releases Proposed Regulations Governing Charities' Disclosure Of Tax Information
New Federal Tax Legislation -- and Lots of It!
Qualified Stock Update
Proposed Regulations Make Private Foundations More Public
Reduction Of The Private Foundation Tax On Investment Income From 2% To 1%
Public Charities
Fiduciary Issues Faced By Charitable Organizations (Part One)
Fiduciary Issues Faced By Charitable Organizations (Part Two)
Show and Tell Time For Charities - The New Disclosure Regulations
Real Property (See also Charitable Gifts)
An Overview of the Taxpayer Relief Act of 1997
Charitable Gifts of Depreciated Property (Part One)
Conservation Easements
Dealing with the Self-Dealing Rules (Part One)
Problem Solving with Gift Annuities (Part Two)
Residential Rollovers
Reporting
IRS Releases Proposed Regulations Governing Charities' Disclosure Of Tax Information
Tax Bill Provisions Affecting Charities
Retirement Benefits (See also Charitable Gifts)
Charitable Gifts of Retirement Plan Assets (Part One)
Charitable Gifts of Retirement Plan Assets (Part Two)
Current Rulings of Interest, Terrific Ruling on IRA Excise Tax
New Federal Tax Legislation -- and Lots of It!
Overview of the Taxpayer Relief Act of 1997
Problem Solving with Gift Annuities (Part Two)
S Corporations
Charitable Remainder Trusts Funded with S Corporation Assets
New Federal Tax Legislation -- and Lots of It!
Securities Regulation
New Federal Legislation
Self-Dealing
Dealing with the Self-Dealing Rules (Part One)
Dealing with the Self-Dealing Rules (Part Two)
Small Estates
Dr. Bob Jones: Gone But Not Forgotten
How to Collect Bequests in Small Estates
Stock Gifts
An Overview of the Taxpayer Relief Act of 1997
Avoiding Private Foundation Pitfalls
Expiration of Private Foundation Stock Contribution Rules
Gift of Appreciated Stock Results in Unexpected (and Onerous) Assignment of Income
Qualified Stock Update
Supporting Organizations (See also Private Foundations)
Alternatives to Private Foundations
Everything You Ever Wanted to Know about "Type 3" Supporting Organizations
IRS Releases Proposed Regulations Governing Charities' Disclosure Of Tax Information
Tuition Annuities
Problem Solving with Gift Annuities (Part Two)
Worksheet for Computation of Debt-Financed Income Arising From Sale of Property
Unrelated Business Income
An Overview of the Taxpayer Relief Act of 1997
Bowling Organization Pinned By The IRS
Computation of Debt-Financed Income Arising From Sale of Property
IRS Approves Gift Annuity with Elective Starting Date
New Federal Tax Legislation -- and Lots of It!
Problem Solving with Gift Annuities (Part One)
Proposed Corporate Sponsorship Regulations
Raffles -- Are You Breaking the Law?
Tax Bill Provisions Affecting Charities
Worksheet for computation of Debt-Financed Income Arising From Sale of Property
Void Gifts
Assembly Bill 21 Legislative Alert
Acts by Popular Name
1993 Tax Act
California Assembly Bill 21
Charitable Donation Antitrust Immunity Act of 1997
Charitable Gift Annuity Antitrust Relief Act of 1995
Charitable Gift Protection Act of 1995
Health Insurance Portability Act
House Report 91-413, 1969-3 C.B. 200
People's Charitable Giving, Act of 1993
Personal Responsibility & Work Opportunity Reconciliation Act
Philanthropy Protection Act of 1995
Revenue Act of 1992 (H.R. 11)
Sherman Antitrust Act
Small Business Job Protection Act
Subchapter S Revision Act
Tax Reform Act of 1969
Taxpayer Bill of Rights 2
Tax Reform Act of 1976.
Uniform Principal & Income Act
Announcements
Announcement 92-15
General Counsel's Memoranda
GCM 39770
GCM 39826
GCM 39858
Notices
Notice 94-78
Notice 94-78
Notice 94-78
Notice 95-15
Notice 97-59
Notice 97-68
Notice 98-20
Notice 99-31
Notice 2000-37
Private Letter Rulings
PLR 200016025
PLR 200002029
PLR 199939021
PLR 199923013
PLR 199907013
PLR 199901023
PLR 9827010
PLR 9826022
PLR 9820021
PLR 9816030
PLR 9814044
PLR 9812014
PLR 9748009
PLR 9743054
PLR 9723038
PLR 9718030
PLR 9651038
PLR 9651031
PLR 9641033
PLR 9633027
PLR 9633013
PLR 9623018
PLR 9623035
PLR 9610005
PLR 9542045
PLR 9511029
PLR 9511007
PLR 9506015
PLR 9501004
PLR 9452026
PLR 9442237
PLR 9442017
PLR 9440010
PLR 9431051
PLR 9424040
PLR 9420042
PLR 9417018
PLR 9417003
PLR 9415009
PLR 9409017
PLR 9407023
PLR 9343034
PLR 9340043
PLR 9341024
PLR 9320042
PLR 9320016
PLR 9318027
PLR 9315016
PLR 9308034
PLR 9251022
PLR 9247024
PLR 9240017
PLR 9114025
PLR 9101010
PLR 9042043
PLR 9015049
PLR 8826008
PLR 8825069
PLR 8714013
PLR 8505012
PLR 7751033
Regulations
26 CFR § 1.170A-8(a)(1)
26 CFR § 1.170A-13(c)(3)
31 CFR § 315.20
31 CFR § 315.47
Revenue Procedures
Rev. Proc. 97-23
Revenue Rulings
Technical Advice Memoranda
Table of Cases
Publications