CHARITABLE ORGANIZATIONSQualifying as an Exempt OrganizationReg. 1.170A-9 Definition of a Sec. 170(b)(1)(a) Charitable Organization
Reg. 1.337(d)-4 Changing from a Taxable Entity to a Tax-Exempt Organization Reg. 1.501(c)(3)-1 Organizations for Religious, Charitable, Scientific, Testing For Public Safety, Literary, or Educational Purposes, or For The Prevention of Cruelty To Children or Animals Reg. 1.508-1 New Organizations Must Notify the Commissioner that they are Applying for Recognition of Sec. 501(C)(3) Status Unrelated Business Income TaxReg. 1.512(a)-1 Definition of Unrelated Business Taxable Income
Reg. 1.513-1 Definition of Unrelated Trade or Business Reg. 1.514(b)-1 Definition Of Debt-Financed Property CHARITABLE REMAINDER TRUSTSReg. 1.664-1 Charitable Remainder Trusts
Reg. 1.667(a)-1A Denial of Refund to Trusts Reg. 25.2511-2 Cessation of Donor's Dominion and Control (Right of Revocation) DeductionsReg. 1.170A-6 Contributions to Charitable Remainder Trusts
Reg. 1.661(a)-2 Trust Income Tax Deduction for Distributions from Trusts to Beneficiaries Annuity TrustsUnitrustsReg. 1.664-3 Charitable Remainder Unitrusts
DISCLAIMING GIFTS AND BEQUESTSDisclaimers by Beneficiaries25.2518-2 Requirements for a Qualified Disclaimer
ESTATE PLANNINGIncome In Respect of a Decedent
Reg. 1.691(a)-1 Income in Respect of a Decedent
Reg. 1.691(a)-4 Transfer of Right to Income in Respect of a Decedent. Insurance ProceedsReg. 20.2042-1 Proceeds of Life Insurance
Qualified Personal Residence Trusts (QPRTs)Reg. 25.2702-5 Personal Residence Trusts
Qualified Terminable Interest Property (QTIP)Reg. 20.2056(b)-7 Election with Respect to Life Estate for Surving Spouse
Reg. 26.2652-2 Special Election for Qualified Terminable Interest Property (Reverse QTIP Election) GIFT ANNUITIES and BARGAIN SALESBargain SalesReg. 1.1011-2 Bargain Sale to a Charitable Organization
IRAs AND OTHER RETIREMENT PLANSReg. 1.401(a)(9)-3 Death of a Taxpayer Before his/her Required IRA Beginning Date
Reg. 1.401(a)(9)-5 Required Minimum Distributions from Retirement Plans Reg. 1.401(a)(9)-8 Special Rules for Retirement Plans Reg. 1.401(a)(9)-9 Life Expectancy Tables Reg. 1.401(k)-1 Retirement Plans Containing Cash Reg. 1.408-8 Distributions from Retirement Plans OUTRIGHT GIFTSBondsReg. 1.454-1 Non-Interest-Bearing Obligations Issued at a Discount
Conservation Easement GiftsReg. 1.170A-14 Qualified Conservation Easements
DeductionsReg. 1.170A-1 Allowance of Deductions for Charitable Gifts
Reg. 1.170A-4 Reduction of the Amount of Charitable Deduction for Appreciated Property Reg. 1.170A-8 Limits on Charitable Deductions by Individuals Reg. 1.170A-10 Carry Forwards of Charitable Contributions Reg. 1.170A-11 Corporate Limitations on Charitable Deduction Carry Forwards Reg. 20.2055-1 Deduction for Transfers for Public, Charitable, and Religious Uses Reg. 20.2055-2 Transfers Not Exclusively for Charitable Purposes Reg. 25.2522(a)-1 Determining the Amount of Charitable and Personal Gifts for Citizens and Residents of the United States Reg. 25.2522(c)-2 Disallowance of Charitable, Etc., Deductions Reg. 25.2522(c)-3 Transfers Not Exclusively for Charitable, Etc., Purposes Future Interest GiftsReg. 1.170A-5 Future Interests in Tangible Personal Property
Reg. 25.2503-3 Future Interests in Property Partial Interest GiftsReg. 1.170A-7 Partial Interest Gifts to Charity
Receipts and Record Keeping
Reg. 1.170A-13 Record Keeping and Return Requirements for Charitable Gifts
Reg. 1.6050L-1 Information Return by Donees Relating to Certain Dispositions of Donated Property Reg. 1.6115-1 Disclosure Requirements for Quid Pro Quo Contributions POOLED INCOME FUNDSReg. 1.642(c)-5 Definition Of Pooled Income Fund
PRIVATE FOUNDATIONSDefinitionsExcise and Penalty TaxesReg. 53.4942(a)-1 Taxes on Private Foundations for Failure to Distribute Income
Reg. 53.4944-1 Initial Taxes on Private Foundations for Jeopardy Investments Reg. 53.4944-3 Exception for Program-Related Investments Reg. 53.4958-1 Taxes on Excess Benefit Transactions Excess Business HoldingsReg. 53.4943-2 Imposition of Tax on Excess Business Holdings of Private Foundations
Scholarships and GrantsReg. 53.4945-5 Grants to Organizations (by Private Foundations)
Self-Dealing-ExceptionsReg. 53.4941(d)-3 Exceptions to Self-Dealing
Self-Dealing
Reg. 53.4941(b)-1 Imposition of Additional Tax on Self-Dealing Participants
Reg. 53.4941(d)-2 Specific Acts of Self-Dealing TABLESReg. 1.72-9 Tables (Expected Return Multiples)
TAX ISSUES
Reg. 130843-13 Guidance on the Computation of Net Investment Income
Reg. 1.83-7 Taxation of Non-Qualified Stock Options Reg. 1.641(c)-1 Electing Small Business Trust (ESBT) Reg. 1.643(b)-1 Definition of Income VALUATION
Reg. 1.170A-15 Substantiation Requirements for Cash Contributions Reg. 1.170A-16 Substantiation and Reporting Requirements for Noncash Charitable Contributions Reg. 1.170A-17 Qualified Appraisal and Qualified Appraiser Requirements Reg. 1.170A-18 Contributions of Clothing and Household Items Reg. 1.170A-12 Valuing a Remainder Interest in Real Property Reg. 1.664-4 Calculation of the Fair Market Value of the Remainder Interest in a Charitable Remainder Unitrust Reg. 20.2031-1 Definition of Gross Estate; Valuation of Property Reg. 20.2031-2 Valuation of Stocks and Bonds Reg. 20.2031-7 Valuation of Annuities, Interests For Life or Term of Years, and Remainder or Reversionary Interests Reg. 20.2031-8 Valuation of Life Insurance and Annuity Contracts Reg. 25.2512-3 Valuation of Interest in Businesses Reg. 25.7520-3 Limitation on the Application of Sec. 7520 |