{"product_id":"9781938130205","title":"Tools \u0026 Techniques of Charitable Planning","description":"\u003cem\u003eTools \u0026amp; Techniques of Charitable Planning\u003c\/em\u003e consists of the latest coverage on continued IRS scrutiny of tax-exempt organizations, continuing congressional reforms directed toward tax-exempt organizations, mounting number of restrictions directed toward charity owned life insurance (CHOLI), and prohibitions against tax-exempt organizations being involved in tax shelters—a knowledge base you will soon discover useful long after the first read. Features several new sample documents for Charitable Remainder Trusts to save you time and keep you in compliance. Life Insurance, PACE, and CFP® CE Filed.\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eBroad coverage of charitable giving vehicles and techniques:\u003c\/strong\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eIncome rules \u0026amp; limits in easy-to-understand language \u003c\/li\u003e\n\u003cli\u003eEmphasis on critical valuation uses \u0026amp; potential ethical pitfalls \u003c\/li\u003e\n\u003cli\u003eCharitable giving software \u0026amp; technology issues \u003c\/li\u003e\n\u003cli\u003ePrivate versus community foundations \u003c\/li\u003e\n\u003cli\u003eCharitable annuities, trusts, funds, \u0026amp; life insurance\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cstrong\u003eImportant Legislation Covers:\u003c\/strong\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eConservation\/ Façade easements \u003c\/li\u003e\n\u003cli\u003eClothing\/Household item donations \u003c\/li\u003e\n\u003cli\u003eAuto-enrollment into 401(k) plans permitted \u003c\/li\u003e\n\u003cli\u003eIncreased exempt organization reporting \u003c\/li\u003e\n\u003cli\u003eOvervaluation penalties \u003c\/li\u003e\n\u003cli\u003eRecapture of unrelated use tangible personal property gifts \u003c\/li\u003e\n\u003cli\u003eGifts of fractional interests in tangible personal property \u003c\/li\u003e\n\u003cli\u003eAppraisal forms \u003c\/li\u003e\n\u003cli\u003eCharitable IRA rollovers \u003c\/li\u003e\n\u003cli\u003ePrivate foundation reforms \u003c\/li\u003e\n\u003cli\u003eS Corporation contributions \u003c\/li\u003e\n\u003cli\u003eDonor-advised fund reforms \u003c\/li\u003e\n\u003cli\u003eExcise Taxes \u003c\/li\u003e\n\u003cli\u003eCRT reporting\u003c\/li\u003e\n\u003cli\u003eCharitable Trust Distribution Final Regulations\u003c\/li\u003e\n\u003cli\u003eFinal Regulations defining \"Trust Income\" (CRUTs\/pooled income funds)\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cstrong\u003eChapters to feature: the top 12\u003c\/strong\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eCharitable Remainder Unitrusts \u003c\/li\u003e\n\u003cli\u003eIncome Percentage Limits\u003c\/li\u003e\n\u003cli\u003eGifts of Property\u003c\/li\u003e\n\u003cli\u003ePartial Interest Rules \u003c\/li\u003e\n\u003cli\u003eCharitable Giving Using Life Insurance\u003c\/li\u003e\n\u003cli\u003eEthical Issues in Charitable Planning\u003c\/li\u003e\n\u003cli\u003eCharitable Lead Trusts\u003c\/li\u003e\n\u003cli\u003eDonor Advised Funds\u003c\/li\u003e\n\u003cli\u003eBargain Sale Transactions\u003c\/li\u003e\n\u003cli\u003ePooled Income Funds\u003c\/li\u003e\n\u003cli\u003ePrivate Foundations\u003c\/li\u003e\n\u003cli\u003eTestamentary Gifts\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"National Underwriter Company","offers":[{"title":"Default Title","offer_id":47172410769648,"sku":"9781938130205","price":85.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781938130205_p0.jpg?v=1763663685","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781938130205","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}