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Charitable contributions : income tax aspects

Author: Barbara L Kirschten; Carla Neeley Freitag; Tax Management Inc.; Bloomberg BNA.
Publisher: Arlington, VA : Tax Management Inc., ©2014-
Series: Tax management portfolios, 521-4th.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Database:WorldCat
Summary:
"... discusses the income tax deduction for charitable contributions by individuals. Many requirements must be complied with in order to secure a charitable contribution deduction, including an eligible donee, donative intent, and substantiation of the contribution amount. The amount of the deduction is determined by the type of property donated and its fair market value."
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Details

Additional Physical Format: Print version:
Kirschten, Barbara L.
Charitable contributions.
Arlington, VA : Tax Management, c2008-
(OCoLC)60335474
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Barbara L Kirschten; Carla Neeley Freitag; Tax Management Inc.; Bloomberg BNA.
ISBN: 9781633590113 1633590119
OCLC Number: 897813741
Notes: Kept up to date with replacement pages.
"This portfolio revises and supersedes 521-3rd T.M."
"Bloomberg BNA"--Cover.
Description: 1 v. (loose-leaf) : forms ; 28 cm.
Contents: Detailed analysis. I. Introduction --
General principles --
II. Definition of charitable contribution --
III. Valuation of contributions and amount of deduction --
IV. Percentage limitations --
V. Carryover of excess charitable contributions --
VI. Substantiation requirements --
VII. Donee disclosure and reporting requirements --
VIII. Tax returns and compliance --
Table of worksheets.
Series Title: Tax management portfolios, 521-4th.
Responsibility: by Barbara L. Kirschten and Carla Neeley Freitag.

Abstract:

"... discusses the income tax deduction for charitable contributions by individuals. Many requirements must be complied with in order to secure a charitable contribution deduction, including an eligible donee, donative intent, and substantiation of the contribution amount. The amount of the deduction is determined by the type of property donated and its fair market value."

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