Wednesday, May 8, 2024
Taxation and Giving
Taxation and Giving
1.1 Income Tax Deductions
1.1.1 Gift or No Gift?
1.1.2 When is a Gift Deductible?
1.1.3 Deduction Limits - 60%, 50%, 30%, 20%
1.1.4 Gift Reduction Rules
1.1.5 Gifts of Partial Interests in Property
1.1.6 State Tax Deductions and Credits
1.2 Gift Tax Deductions
1.2.1 Gift Tax Overview
1.2.2 Annual Exclusion
1.2.3 Gift Exemption
1.2.4 Charitable Deductions
1.2.5 Marital Deduction
1.2.6 Gift Tax Calculation and Form 709
1.3 Estate Tax Deductions
1.3.1 Estate Tax Overview
1.3.2 Estate Applicable Exclusion Amount
1.3.3 Charitable Estate Deductions
1.3.4 Marital Deduction
1.3.5 Disclaimers
1.3.6 Estate Tax Calculation and Form 706
1.4 Generation-Skipping Tax Deductions
1.4.1 Generation-Skipping Transfer Tax Overview
1.4.2 Exclusion and Exemption
1.4.3 Inclusion Ratio - Applicable Fraction
1.4.4 Lead Annuity Trust GSTT
1.4.5 Lead Unitrust GSTT
1.5 Valuation of Gifts
1.5.1 Fair Market Value
1.5.2 Form 8283 and Appraiser Qualifications
1.5.3 Valuation Discounts
1.6 Substantiation of Gifts
1.6.1 Gift Substantiation
1.6.2 Gift Premiums
1.6.3 "Quid Pro Quo" Gifts
1.6.4 Property Gifts
1.7 State Regulations
1.7.1 Alabama
1.7.2 Alaska
1.7.3 Arizona
1.7.4 Arkansas
1.7.5 California
1.7.6 Colorado
1.7.7 Connecticut
1.7.8 Delaware
1.7.9 District of Columbia
1.7.10 Florida
1.7.11 Georgia
1.7.12 Hawaii
1.7.13 Idaho
1.7.14 Illinois
1.7.15 Indiana
1.7.16 Iowa
1.7.17 Kansas
1.7.18 Kentucky
1.7.19 Louisiana
1.7.20 Maine
1.7.21 Maryland
1.7.22 Massachusetts
1.7.23 Michigan
1.7.24 Minnesota
1.7.25 Mississippi
1.7.26 Missouri
1.7.27 Montana
1.7.28 Nebraska
1.7.29 Nevada
1.7.30 New Hampshire
1.7.31 New Jersey
1.7.32 New Mexico
1.7.33 New York
1.7.34 North Carolina
1.7.35 North Dakota
1.7.36 Ohio
1.7.37 Oklahoma
1.7.38 Oregon
1.7.39 Pennsylvania
1.7.40 Puerto Rico
1.7.41 Rhode Island
1.7.42 South Carolina
1.7.43 South Dakota
1.7.44 Tennessee
1.7.45 Texas
1.7.46 Utah
1.7.47 Vermont
1.7.48 Virginia
1.7.49 Washington
1.7.50 West Virginia
1.7.51 Wisconsin
1.7.52 Wyoming
1.8 Withholding Requirements
1.8.1 Withholding Requirements
1.8.2 Brazil
1.8.3 Canada
1.8.4 Israel
1.8.5 Mexico
1.8.6 United Kingdom
1.9 Pledges
1.9.1 Donor Intent and Gift Restrictions
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