Numerous charts, graphs, and tables illustrate from the basic charitable deduction rules to the most complex charitable giving techniques: Income rules & limits; critical valuation uses & potential ethical pitfalls; software & technology; private versus community foundations; Charitable annuities, trusts, funds & life insurance. Broad coverage of charitable giving vehicles and techniques: Income rules & limits in easy-to-understand language Emphasis on critical valuation uses & potential ethical pitfalls Charitable giving software & technology issues Private versus community foundations Charitable annuities, trusts, funds & life insurance Newly Revised 2nd Edition of Tools & Techniques of Charitable Planning 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 CRTs to save you time and keep you in compliance. Life Insurance, PACE, and CFP® CE Filed. Don t miss out on the latest opportunities with your practice: Pension Protection Act of 2006 Conservation/ Façade easements Clothing/Household item donations Auto-enrollment into 401(k) plans permitted Increased exempt organization reporting Overvaluation penalties Recapture of unrelated use tangible personal property gifts Gifts of fractional interests in tangible personal property Appraisal forms Charitable IRA rollovers Private foundation reforms S Corporation contributions Donor-advised fund reforms Excise Taxes CRT reporting Tax Relief and Health Care Act of 2006 Charitable Trust Distribution Final Regulations Final Regulations Defining Trust Income (CRUTs/pooled income funds) Chapters to feature: the top 12 Charitable Remainder Unitrusts Income Percentage Limits Gifts of Property Partial Interest Rules Charitable Giving Using Life Insurance Ethical Issues in Charitable Planning Charitable Lead Trusts Donor Advised Funds Bargain Sale Transactions Pooled Income Funds Private Foundations Testamentary Gifts Delivers value at any knowledge level introductory, overview & review! Testimonials In each of our books we had one major goal in mind: To create the single best source of up-to-date, pragmatic and transferable information on the topics you need to help others. Stephan R. Leimberg, Lead Author of Tools & Techniques

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