The Tax Law of Charitable Giving, 5th Edition

About the Online Resources

The Tax Law of Charitable Giving, Fifth Edition, is complemented by a number of online resources.

For a list of all Wiley books by Bruce R. Hopkins, visit www.wiley.com/go/hopkins.

Also, visit www.wiley.com/go/giving5e and enter the password hopkins123 to download various forms, tables, and other documents in PDF format to use alongside this fifth edition. These documents include:

• Appendix A—Sources of the Law
• Appendix B—Internal Revenue Code Sections
• Appendix C—Form 8283—Noncash Charitable Contributions
• Appendix D—Form 8282—Donee Information Return
• Appendix E—Inflation-Adjusted Insubstantiality Threshold—$50 Test
• Appendix F—Inflation-Adjusted Insubstantiality Threshold—$25 Test
• Appendix G—Inflation-Adjusted Low-Cost Article Definition
• Appendix H—Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC § 7520)
• Appendix I—Deemed Rates of Return for Transfers to New Pooled Income Funds
• Appendix J—Form 1098-C
• Appendix K—Schedule M of Form 990
• Appendix L—Selected Bibliography
• Table of Cases
• Table of IRS Revenue Rulings and Revenue Procedures
• Table of IRS Private Determinations Cited in Text
• Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
• Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
• Table of IRS Revenue Rulings Discussed in Bruce R. Hopkins' Nonprofit Counsel
• Table of IRS Private Letter Rulings and Technical Advice Memoranda Discussed in Bruce R. Hopkins' Nonprofit Counsel