Charitable Giving 2015 Supplement

The classic reference for charitable gift regulations, updated for 2017 The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving. Author Bruce R. Hopkins is the most respected authority in the field; in this book, he provides a comprehensive update on the latest changes to the law, new Treasury Department regulations, and much more to help lawyers, managers, and development directors in tax-exempt organizations stay up-to-date on all regulations pertaining to charitable gifts. This 2017 update includes coverage of updated estate tax law, new substantiation requirements, appraisal requirements, recordkeeping, donor-advised funds, and the new healthcare tax on investment income of trusts, with detailed documentation, citations, and references to regulations, rulings, cases, and tax literature included. The companion website provides additional tables, appendices, IRS guidelines, and other useful documents to help nonprofits make fully informed decisions about their fund-development programs. As quickly as tax law evolves, it remains the nonprofit's responsibility to stay up-to-date and compliant with all relevant regulations. This book provides a definitive reference for the latest changes, new laws, and upcoming legislation to provide an accessible one-stop reference. Examine the latest changes to the laws surrounding charitable giving Learn how the new healthcare tax affects pooled income funds Understand the Treasury Department's new regulations for reporting, appraisal, and more Access reference tables, IRS guidelines, and other useful documents Charitable gifts are the cornerstone of the nonprofit organization's support, and American taxpayers give more than any other group worldwide. The rules surrounding these gifts are complex, but compliance is critical to the health of the organization. The Tax Law of Charitable Giving provides an authoritative reference for all aspects of the law, with the most up-to-date information available anywhere.

The classic tax guide for charitable giving, updated and expanded for 2016 The Tax Law of Charitable Giving is the leading guide to the rules, regulations, and laws governing charitable gifts, written by one of the most trusted legal authorities on tax-exempt organizations. Completely revised, revamped, and updated for 2016, this invaluable guide provides plain-English explanations and supporting documentation to assist in the decision making process. This supplement includes discussion of the new healthcare tax on investment income of trusts and the impact on pooled income funds, updates to federal estate tax law, and case law on substantiation and appraisal requirements, as well as detailed coverage of new Department of Treasury regulations concerning recordkeeping, an update of law summary for donor-advised funds, and an updated summary of recent legislation's impact on the U.S. tax system. Supporting citations and documentation are provided, and references to rulings, regulations, cases, and tax literature are included throughout. The companion website features appendices, tables, IRS examination guidelines for charitable giving, and more, to help you stay fully up-to-date with the most current tax laws related to charitable giving. Tax law changes continuously, and the rules surrounding charitable gifts are under increasing scrutiny. This book provides clear, easy-to-follow guidance on the latest updates to help ensure complete compliance and well-informed decision-making. Get up to date on the most recent charitable gift regulations Dig deep into healthcare tax, federal estate tax, donor-advised funds, and more Gain access to downloadable tables, IRS guidelines, and other helpful documents Make the right decisions about your organization's fund–development program With comprehensive, authoritative guidance and the most current applicable laws, rules, and regulations, The Tax Law of Charitable Giving is an invaluable resource for any tax-exempt organization.

The classic reference for charitable gift regulations, updated for 2018 The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving. Author Bruce R. Hopkins is the most respected authority in the field; in this book, he provides a comprehensive update on the latest changes to the law, new Treasury Department regulations, and much more to help lawyers, managers, and development directors in tax-exempt organizations stay up-to-date on all regulations pertaining to charitable gifts. The companion website provides additional tables, appendices, IRS guidelines, and other useful documents to help nonprofits make fully informed decisions about their fund-development programs. As quickly as tax law evolves, it remains the nonprofit's responsibility to stay up-to-date and compliant with all relevant regulations. This book provides a definitive reference for the latest changes, new laws, and upcoming legislation to provide an accessible one-stop reference. Examine the latest changes to the laws surrounding charitable giving Learn how the new healthcare tax affects pooled income funds Understand the Treasury Department's new regulations for reporting, appraisal, and more Access reference tables, IRS guidelines, and other useful documents Charitable gifts are the cornerstone of the nonprofit organization's support, and American taxpayers give more than any other group worldwide. The rules surrounding these gifts are complex, but compliance is critical to the health of the organization. The Tax Law of Charitable Giving provides an authoritative reference for all aspects of the law, with the most up-to-date information available anywhere.

An updated, comprehensive guide to monetizing intellectual property assets Intellectual Property, Valuation, Exploration, and Infringement Damages removes complexity and provides solutions to the challenge of placing a dollar amount on intellectual property. This revised and updated cumulative supplement for 2015 provides insight that reflects the latest regulations and best practices, and the most up to date practical tools for evaluating the investment aspects of licensing and joint venture decisions. The discussion includes procedures for accounting, tax, and legalities, and examines the business economics of strategies involving intellectual property, and analytical models are provided to help you determine reasonable royalty rates for licensing and fair equity splits in joint venture arrangements. With detailed explanations and expert insight into the realities surrounding these assets, you'll have everything you need to exploit your product to the fullest extent. Companies are increasingly looking to their intellectual property as a profit center. Patents, trademarks, formulas, copyrights, and brand names can easily become the cornerstone of a corporation, and its most important asset, all while remaining difficult to quantifiably value. This supplement simplifies the challenge by providing the tools, precedent, and expert advice you need to approach these assets with clarity and understanding. Overcome valuation challenges and avoid common errors Understand the associated legal, tax, and accounting practices Study analytical models for fair licensing and equity splits Review precedent for determining infringement damages Intellectual property can cost hundreds of millions of dollars to create, and is often irreplaceable with no substitute or alternative available. These assets need protection, and companies need recourse in case of infringement. Intellectual Property, Valuation, Exploration, and Infringement Damages clarifies the legal, financial, and investment issues to give you a deeper understanding of how best to handle these valuable assets.

The essential nonprofit tax guide, updated with the latest rules and requirements The 2015 Cumulative Supplement to Tax Planning and Compliance for Tax-Exempt Organizations is the latest addition to the indispensable guide to navigating nonprofit tax issues stemming from evolving regulations and IRS procedures. This most recent supplement is packed with checklists and examples that ease the filing process. This new supplement is updated to align with the relevant changes in IRS forms, requirements, and procedures to help you ensure full compliance with the most up-to-date regulations. Clear, concise instructions guide you through important forms and documents, and expert discussion provides insight on specific issues such as unrelated business income, private inurement, affiliations, and employment taxes. Helpful checklists highlight critical concerns, sample documents provide clarification and example, and the nonprofit-specific guidance leads you through obtaining tax exemption, reporting, compliance testing, and lobbying expenditure management. Nonprofit organizations contend with the possibility of losing their tax-exempt status on a daily basis. Qualification, application, maintenance, and management—every aspect of that vital status requires a solidly executed strategy for ensuring compliance with federal, state, and local regulations. The 2015 Cumulative Supplement helps you put your strategy into action, with a host of valuable tools and expert guidance on the practical aspect of nonprofit tax planning. Follow line-by-line instructions for forms and applications Access easy checklists for reporting, compliance, eligibility, and more Examine sample bylaws, applications, and forms Utilize comparison charts and other visual aids for easy reference Review bullet lists that compare what is and what is not acceptable Tax rules and regulations change annually, and nonprofit organizations know that staying compliant means staying up to date. Wading through tax code is less than helpful in the field where clear, practically oriented instruction provides the quick reference accountants, lawyers, and executives need. The 2015 Cumulative Supplement to Tax Planning and Compliance for Tax-Exempt Organizations is the essential, time-saving guide to the latest in nonprofit tax rules, regulations, and procedures.

The latest developments in fundraising law, with expert insight and practical tools The Law of Fundraising is the classic guide on the subject, written by two of the US authorities on the law of tax-exempt organizations. This 2016 Supplement is the first update to the comprehensive fifth edition, detailing the latest developments in the law governing fundraising. New coverage includes proposed regulations concerning an exception to the charitable gift substantiation rules, IRS rulings concerning fundraising organizations, additional information about online fundraising and Form 990 filing requirements in the states, and tax reform proposals. Federal and state laws are examined in detail, with an emphasis on administrative, tax, and constitutional law, and the roles of fundraising professionals themselves are discussed in relation to compliance issues, prospective laws, and regulatory trends. The companion website features a host of practical tools including tables, appendices, IRS examination guidelines, checklists, sample forms, and more, bringing clarification to the practical aspects of fundraising law. State and federal fundraising regulations are becoming increasingly complex, and at times, seemingly contradictory. This helpful guide simplifies the maze, providing expert insight and the most current guidelines. Get up to date on state and federal fundraising laws Understand the nuances of Internet, political, and international fundraising Explore the legal responsibilities of fundraising professionals Access cases, IRS rulings, and sample forms for practical reference Fundraising is critical for nonprofit organizations, but navigating the twists, turns, and dead ends of fundraising regulations is complicated enough that important aspects are easily overlooked—with potentially disastrous consequences. Lawyers and nonprofit professionals alike will find the clarity and answers they seek alongside world-class insight in The Law of Fundraising, Fifth Edition, 2016 Supplement.

Praise for Fourth Edition of Cost of Capital Workbook and Technical Supplement "Pratt and Grabowski went the extra mile to supplement their magnum opus by providing this Workbook and Technical Supplement. As a finance professor for many years, I know from experience that students and teachers really value supplements to textbooks. It allows the teacher to help the student to review and apply what was presented in the text, and the PowerPoints are a great service to teachers in course preparation. The website provides various worksheets that show the inner workings of the models. I enthusiastically recommend the Workbook and Technical Supplement to finance professors and teachers and their students. —Daniel L. McConaughy, PhD, ASA, Professor of Finance, California State University, Northridge, Valuation Services, Crowe Horwath LLP «The Workbook and Technical Supplement provides a detailed tutorial on understanding and executing the theoretical concepts explained in the Fourth Edition. This supplement is three books in one. Part One is a step-by-step tutorial on estimating certain key components of the cost of equity capital. Part Two provides a bridge between the theory and some practical applications, such as estimating the cost of capital for real property. Parts Three and Four allow the readers to test their comprehension of the concepts and identify areas for a review. It is almost as good as having Professors Pratt and Grabowski looking over your shoulder to ensure that one is both comprehending and correctly implementing the complex concepts..» —Ashok Abbott, PhD, Associate Professor of Finance, College of Business & Economics, West Virginia University «This text provides the most comprehensive coverage of cost of capital issues that I have seen to date. Messrs. Pratt and Grabowski have created a very accessible and lucid treatment of what most would consider an opaque subject. The Fourth Edition is especially important for its new topics as well as expanded coverage of concepts from earlier editions. Of particular interest is the review of the extreme market conditions during the 2008–2009 crisis and the effect that the unprecedented volatility had on traditional cost of capital models. For years, Pratt and Grabowski's research has informed the business valuation curriculum of the American Society of Appraisers. This book will be added to our reading list, and thousands of students worldwide will benefit from the state?of?the?art content of the Fourth Edition and the companion Workbook and Technical Supplement. Furthermore, Cost of Capital, Fourth Edition should be a mandatory part of every valuation practitioner's library. If you buy this book, you can expect it to become well worn and remain on your desk within arm's length until the publication of the Fifth Edition.» —John Barton, ASA, CPA, Chairman, Business Valuation Committee, ASA «Cost of capital is so much more complex than it used to be. With so many additional considerations regarding each variable of the cost of capital formula, this book is a must for anyone that needs to understand or develop a discount rate. Even the most experienced practitioner will benefit from the outstanding work of Pratt and Grabowski. This book has to become part of your library.» —Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS, President, Trugman Valuation Associates, Inc.

Untangle the web of fundraising regulations, with the latest updates for 2017 The Law of Fundraising is the definitive reference by the field's most respected authority, and the only book to tackle the increasingly complex maze of federal and state fundraising regulations. Updated to cover the latest changes to fundraising law for 2017, this book includes new coverage of donor-advised funds, international fundraising, and the IRS's charitable spending initiative alongside updates on Form 990, political fundraising, and more. Both state and federal regulations are covered with an emphasis on administrative, tax, and constitutional law, alongside expert discussion on compliance issues, trends, and upcoming legislation. Accessible language aids in conceptual understanding, while extensive tables of cases, IRS rulings and pronouncements, checklists, and sample forms facilitate correct application. The companion website features additional tables, appendices, IRS guidelines, and other useful documents, providing attorneys, accountants, and nonprofit professionals with a rich toolkit for ensuring compliance. With all topics pertaining to finance under increasing federal scrutiny, laws surrounding fundraising are becoming increasingly difficult to parse. Mistakes can impact the nonprofit's bottom line, so keeping up-to-date is crucial; this book provides a comprehensive reference to the latest developments, along with expert forecasting of what is to come. Understand the latest state and federal laws surrounding fundraising activities Learn how the law governs Internet fundraising and other emerging issues Get up to date on the new rules surrounding donor-advised funds and international fundraising Examine prospective laws, regulatory trends, and how new rules impact fundraising professionals Fundraising is critical to the nonprofit's ability to carry out their mission, yet the regulatory tangle at both the state and federal level can be a nightmare to navigate. The Law of Fundraising streamlines compliance with the latest legal developments and invaluable tools for application.