Saturday November 18, 2017

Chapter 9 -- Tax References

CHARITABLE ORGANIZATIONS


Qualifying as an Exempt Organization


Rev. Rul. 83-157 Exempt Status of a Hospital

Rev. Rul. 69-545 Qualifying for Exemption from Federal Income Tax Under Section 501(c)(3)

Rev. Rul. 59-129 Salvation Army is a Public Charity

Rev. Rul. 56-185 Criteria for a Hospital to be Classified as a Charitable Organization

Use of Funds


Notice 2000-24, 2000-17 I.R.B. 952 Charitable Split Dollar Excise Tax


CHARITABLE REMAINDER TRUSTS


Creation-Drafting Provisions and Sample Language


Rev. Rul. 88-81 Sample Language for Charitable Remainder Trusts

Rev. Rul. 82-165 Charitable Remainder Trusts-Sample Provisions

Rev. Rul. 73-610 Charitable Remainder Trusts- Qualifications

Rev. Rul. 72-395 Charitable Remainder Trusts- Mandatory and Optional Provisions

Funding


Bonds
Rev. Rul. 58-2 U.S. Savings Bonds in a Charitable Trust

Life Insurance
Rev. Rul. 84-179 Incidents of Ownership in an Insurance Funded Unitrust

Stock
Rev. Rul. 78-197 Stock Redemption from a Trust and the Pre-Arranged Sale Rules

Payout


Rev. Rul. 92-57 Computing Deferred Payments from a Unitrust

Reformation


Notice 99-31, 1999-23 I.R.B. 1 FLIP Deadline Extended to June 30, 2000

Rev. Rul. 86-60 Reformed Trusts

Rev. Rul. 77-374 Reformed Trusts

Rev. Rul. 77-285 Charitable Remainder Trusts- Power to Remove the Trustee

Special Needs Trusts


Rev. Rul. 2002-20 Unitrust Payments to a Special Needs Trust

Testamentary Unitrusts


Rev. Rul. 82-128 Federal and State Estate Taxes are not Payable from a Charitable Remainder Trust

Rev. Rul. 80-123 Testamentary Unitrust Language


GIFT ANNUITIES AND BARGAIN SALES


Rev. Rul. 81-163 Bargain Sales

Rev. Rul. 80-281 Gift Tax Deductions from Gift Annuities

Rev. Rul. 62-137 Valuing Charitable Gift Annuities


OUTRIGHT GIFTS


Gifts on a Donor's Credit Card


Rev. Rul. 78-38 Charitable Gifts via Credit Card

Foreign Charities and US Charity Affiliates


Rev. Rul. 74-523 Gifts to Foreign Charities

Inventory


Rev. Rul. 80-329 Gifts of Inventory

Rev. Rul. 79-419 Deduction for Inventory Gifts

Partial Interests


Rev. Rul. 87-37 Gifts of Partial Interests in Real Property

Patents


Rev. Rul. 2003-28 Gifts of Patents

Rev. Rul. 58-260 Deductibility of an Undivided Present Interest Gift of a Patent

Payroll Gifts


Notice 2006-110, 2006-51 I.R.B. 1 Requirements for Payroll Deductions

Real Estate


Rev. Rul. 69-93 Nominal Payment on a Purchase Contract

Remainder Interests in Real Property


Rev. Rul. 78-303 Deductibility of a Donor's Remainder Interest in a Farm

Rev. Rul. 77-305 Deductibility of a Gift of a Remainder Interest in a Home

Stock to Charity


Rev. Rul. 67-178 The Amount of Cash Paid to an Organization to Reacquiring Stock, and not the Fair Market Value of the Stock When Transferred, is a Charitable Contribution

Stock Options


Rev. Rul. 82-197 Deductibility of Stock Option Gifts

Tangible Personal Property


Rev. Rul. 80-233 Gifts of Bibles

Rev. Rul. 69-63 No Current Deduction for Gifts of Future Interests in Tangible Personal Property

Vehicles


Rev. Rul. 2002-67 Gifts of Vehicles


POOLED INCOME FUNDS


Fund Creation


Rev. Rul. 85-57 Pooled Income Funds- Alternative Charitable Remaindermen

Rev. Rul. 82-38 Sample Provisions for a Pooled Income Fund

Rev. Rul. 72-196 Definition of a Pooled Income Fund

Fund Maintenance


Rev. Rul. 96-38 Pooled Income Funds Maintenance Requirements for a Community Trust

Rev. Rul. 92-108 Pooled Income Funds Maintenance Requirements for a Community Trust

Rev. Rul. 92-107 Pooled Income Funds Maintenance Requirements


PRIVATE FOUNDATIONS


Mergers, Reorganization and Termination


Rev. Rul. 2002-28 Filing Requirements for the Termination of a Private Foundation


SUPPORTING ORGANIZATIONS


NOTICE 2006-109, 2006-51 I.R.B. 1 Treasury Guidance on SOs and DAFs

Rev. Rul. 76-208 Type III SO Integral Support Level is 85% of Income


TAXATION


Rev. Rul. 2004-25 Federal Income Tax Rates

Rev. Rul. 81-7 Gift Tax and the Present Interest Test

Rev. Rul. 72-243 Sale of a Life Tenancy is the Sale of a Capital Asset.

Rev. Rul. 69-545 A Nonresident Alien Individual is Entitled to only One Withholding Exemption


VALUATION


Life Insurance Policies


Rev. Rul. 79-256 Reductions in Gift Values

Rev. Rul. 78-137 Valuing Insurance Policies

Remainder Interests


Rev. Rul. 76-473 Valuing the Remainder Interest in a Personal Residence.

Stocks and Bonds


Rev. Rul. 93-12 Valuation of Stock for Intra-Family Transfers

Rev. Rul. 83-120 Valuing Stock in a Closely Held Business

Rev. Rul. 80-213 Valuing "Paired" Stock

Rev. Rul. 77-287 Valuing Stocks and Bonds

Rev. Rul. 55-278 Valuing U.S. Savings Bonds


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