Bruce R. Hopkins 
The Tax Law of Charitable Giving [PDF ebook] 

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.

Bruce R. Hopkins is a lawyer in Kansas City, Missouri, with
the firm of Polsinelli Shalton Welte Suelthaus PC, having practiced
law in Washington, D.C., for 26 years. He specializes in the field
of charitable giving. His practice ranges over the entirety of tax
matters involving charitable giving (including planned giving) and
tax-exempt organizations, with emphasis on the formation of
nonprofit organizations, acquisition of recognition of tax-exempt
status for them, the private inurement and private benefit
doctrines, the intermediate sanctions rules, legislative and
political campaign activities issues, public charity and private
foundation rules, unrelated business planning, use of exempt and
for-profit subsidiaries, joint venture planning, review of annual
information returns, Internet communications developments, and
fundraising law issues.
Mr. Hopkins served as Chair of the Committee on Exempt
Organizations, Tax Section, American Bar Association; Chair,
Section of Taxation, National Association of College and University
Attorneys; and President, Planned Giving Study Group of Greater
Washington, D.C. He was accorded the Assistant Commissioner’s (IRS)
Award in 1984.
Mr. Hopkins is the series editor of Wiley’s Nonprofit Law,
Finance, and Management Series. In addition to The Tax Law
of Charitable Giving, Third Edition, he is the author of the
Law of Tax-Exempt Organizations, Eight Edition; Planning
Guide Nonprofits’ Guide to Internet Communications Law; The
Law of Intermediate Sanctions: A Guide for Nonprofits; The First
Deal Answer Book for Fund-Raisers; The Second Legal Answer Book for
Fund-Raisers; The Legal Answer Book for Nonprofit Organizations;
The Second Legal Answer Book for Nonprofit Organizations; The
Nonprofit Law Dictionary; Starting and Managing a Nonprofit
Organizations; The Nonprofit Law Dictionary; Starting and Managing
a Nonprofit Organization: A Legal Guide, Fourth; and is the
co-author, with Jody Blazek, of Private Foundations: Tax Law and
Compliance, Second Edition; also with Ms. Blazek, The Legal
Answer Book for Private Foundations; with D. Benson Tesdahl,
Intermediate Sanctions: Curbing Nonprofit Abuse; and with
Thomas K. Hyatt, The Law of Tax-Exempt Healthcare Organizations,
Second Edition. He also writes Bruce R. Hopkins’ Nonprofit
Counsel, a monthly newsletter published by John Wiley &
Sons.
Mr.Hopkins earned his J.D. and L.L. M. degrees at the George
Washington University and his B.A. at the University of Michigan.
He is a member of the bars of the district of Columbia and the
state of Missouri.