Author: Thomas St. G. Bissell
Publisher:
ISBN: 9781617468087
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
"... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
United States International Tax Aspects of Charitable Giving and Charitable Operations
Author: Thomas St. G. Bissell
Publisher:
ISBN: 9781617468087
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
"... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
Publisher:
ISBN: 9781617468087
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
"... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
U.S. International Tax Aspects of Charitable Giving and Charitable Operations
Author: Thomas St. G. Bissell
Publisher:
ISBN: 9781633594234
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 0
Book Description
" ... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
Publisher:
ISBN: 9781633594234
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 0
Book Description
" ... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
United States Code
Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506
Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506
Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
International Taxation of Philanthropy
Author: Ineke Alien Koele
Publisher: IBFD
ISBN: 9087220219
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 431
Book Description
Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic flows of money enjoy substantial tax privileges throughout the democratic western world, these privileges often do not apply in situations where borders are crossed. In recent years, the importance of support from charities and social investments has increased substantially, but cross-border philanthropy still remains hampered by numerous tax issues. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, the author attempts to find a common approach to solve the tax obstacles of international philanthropy. The book begins by defining the scope of the study including the concept of "landlock", political philosophies substantiating tax relief for philanthropic organizations and an analysis of bilateral treaties. This is followed by a comprehensive and comparative overview of the approach taken in three legal and tax systems regarding international philanthropy, i.e. Germany, the Netherlands and the United States. The work also examines whether EU law allows states (within and without the European Union) to maintain "landlocked" tax positions and, if so, under what type of conditions this may be permitted. The book concludes with a proposal of a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.
Publisher: IBFD
ISBN: 9087220219
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 431
Book Description
Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic flows of money enjoy substantial tax privileges throughout the democratic western world, these privileges often do not apply in situations where borders are crossed. In recent years, the importance of support from charities and social investments has increased substantially, but cross-border philanthropy still remains hampered by numerous tax issues. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, the author attempts to find a common approach to solve the tax obstacles of international philanthropy. The book begins by defining the scope of the study including the concept of "landlock", political philosophies substantiating tax relief for philanthropic organizations and an analysis of bilateral treaties. This is followed by a comprehensive and comparative overview of the approach taken in three legal and tax systems regarding international philanthropy, i.e. Germany, the Netherlands and the United States. The work also examines whether EU law allows states (within and without the European Union) to maintain "landlocked" tax positions and, if so, under what type of conditions this may be permitted. The book concludes with a proposal of a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.
The Tax Law of Charitable Giving
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 0470591234
Category : Business & Economics
Languages : en
Pages : 1058
Book Description
The Tax Law of Charitable Giving, Fourth Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Nonprofit lawyers, accountants, and fundraising professionals can ensure they are well prepared to make decisions about their organization’s fund-development program.
Publisher: John Wiley & Sons
ISBN: 0470591234
Category : Business & Economics
Languages : en
Pages : 1058
Book Description
The Tax Law of Charitable Giving, Fourth Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Nonprofit lawyers, accountants, and fundraising professionals can ensure they are well prepared to make decisions about their organization’s fund-development program.
The Harvard Manual on Tax Aspects of Charitable Giving
Author: David M. Donaldson
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 266
Book Description
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 266
Book Description
Individual retirement arrangements (IRAs)
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284
Book Description
Publisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284
Book Description
Tax Aspects of Charitable Giving
Author:
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 64
Book Description
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 64
Book Description
Tax Aspects of Charitable Giving
Author: David M. Thoms
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 100
Book Description
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 100
Book Description
U.S. Tax Treaties
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 28
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 28
Book Description