Chapter 16 - CHAPTER 16 THE CHARITABLE DEDUCTION AND PLANNED GIVING TECHNIQUES

• Jurisdiction: Colorado

Chapter 16 THE CHARITABLE DEDUCTION AND PLANNED GIVING TECHNIQUES

Peter B. Nagel, Esq.

SYNOPSIS

§ 16.1 INTRODUCTION

§ 16.2 ELIGIBLE DONEES

§ 16.2.1—Charitable Entities
§ 16.2.2—Governmental Units
§ 16.2.3—Disregarded Entities
§ 16.2.4—Other Permissible Charitable Donees
§ 16.2.5—Gifts to Individuals

§ 16.3 OTHER ADMINISTRATIVE RULES

§ 16.3.1—Timing of Charitable Contributions
§ 16.3.2—Substantiating Charitable Contributions
§ 16.3.3—Quid Pro Quo Contributions

§ 16.4 PERCENTAGE LIMITATIONS

§ 16.4.1—Contributions to 50 (or 60) Percent Charities
§ 16.4.2—Contributions to 30 Percent Donees
§ 16.4.3—Contributions of Capital Gain Property to 50 (or 60) Percent Charities
§ 16.4.4—Contributions of Capital Gain Property to All Other Donees
§ 16.4.5—Carryover of Excess Contributions
§ 16.4.6—Coordinating the Contribution Limitations
§ 16.4.7—Corporate Contributions

§ 16.5 PROPERTY CONTRIBUTIONS — SPECIAL CASES

§ 16.5.1—Ordinary Income and Short-Term Capital Gain Property
§ 16.5.2—Long-Term Capital Gain Property Donated to Private Foundations
§ 16.5.3—Qualified Appreciated Stock Donated to Private Foundations
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