Wednesday, May 8, 2024
Specific Property Gifts
Specific Property Gifts
4.1 Art Gifts and Valuation
4.1.1 Gifts of Art
4.1.2 Partial Interests in Art
4.1.3 Related or Unrelated Use Gifts of Art
4.1.4 Art to Charitable Remainder Trusts
4.1.5 Valuation of Art
4.2 C Corporations
4.2.1 Double Taxation of C Corporations
4.2.2 Asset Sale with Unitrust
4.2.3 Stock Sale with Unitrust
4.2.4 Assets to Charity or CRT
4.2.5 Charitable Unitrust Bailout
4.2.6 Gift Annuity Bailout
4.3 Crops and Tangible Personalty
4.3.1 Tangible Personal Property Deductions
4.3.2 Tangible Personal Property Gift Methods
4.3.3 Tangible Personal Property Unitrust
4.3.4 Tangible Personal Property Valuation
4.4 Insurance
4.4.1 Valuing the Insurance Charitable Gift
4.4.2 Premium Payment Deductions
4.4.3 Naming a Charity as Beneficiary
4.4.4 Form 8283 and Form 712
4.4.5 Insurance to CRT or CGA
4.5 Inventory
4.5.1 Inventory and Income Tax Deductions
4.5.2 Qualified Research Contributions
4.5.3 Gifts of Inventory
4.5.4 The Inventory Unitrust
4.5.5 Investor or Dealer
4.6 IRA, Pension and IRD
4.6.1 IRA Owner/Spouse Distributions
4.6.2 Distributions to Children and Other Heirs
4.6.3 IRA Bequests/Loans to Charity
4.6.4 IRA to Trust for Surviving Spouse
4.6.5 IRA to Unitrust for Children
4.6.6 Net Unrealized Appreciation
4.6.7 ESOPs and Qualified Replacement Property
4.6.8 IRA Charitable Rollovers
4.7 Land and Buildings
4.7.1 Value of Real Estate Gifts
4.7.2 Mortgage or Debt
4.7.3 Environmental Issues
4.7.4 Gift of Personal Residence or Farm
4.7.5 Charitable Remainder Trusts
4.7.6 Gift Annuity, Lead Trust and PIF
4.7.7 Oil, Gas and Mineral Interests
4.8 Partnerships and LLCs
4.8.1 LLC Taxation and Unrelated Business Income
4.8.2 Lease Option
4.8.3 Self-Dealing Issues
4.8.4 Sale and Unitrust
4.9 Patents, Trademarks and Royalties
4.9.1 Patents
4.9.2 Copyrights
4.9.3 Trademarks
4.9.4 Royalties from Intellectual Property
4.10 Proprietorships
4.10.1 Proprietor Businesses
4.10.2 Lease and Debt Solutions
4.10.3 Self-Dealing Solutions
4.10.4 Sale and Unitrust
4.10.5 Gift Annuity Bailout
4.11 Savings Bonds
4.11.1 Types of Savings Bonds
4.11.2 Transfers During Life
4.11.3 Transfers at Death
4.12 Stock
4.12.1 Public Stock
4.12.2 Family Business Stock
4.12.3 Gifts of Family Stock
4.12.4 Gifts of Stock to a Private Foundation
4.13 Stock Options
4.13.1 Incentive Stock Options
4.13.2 Non-Qualified Stock Options
4.13.3 Bequest of Options
4.13.4 Testamentary CRT
4.14 Subchapter S Corporations
4.14.1 Sub S Taxation
4.14.2 Charity as Sub S Shareholder
4.14.3 Sub S Unitrust
4.14.4 Option Grant Strategy
4.14.5 Asset Sale Strategy
4.14.6 Conversion to C Corporation
4.14.7 Lease UBI Solution
4.14.8 Self-Dealing Issues
4.14.9 Sub S Lead Trust
4.14.10 Charitable Tax Deduction
© Copyright 1999-2024 Crescendo Interactive, Inc.
