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Charitable Contributions

Advertising expenditures. 93:572.

AMT effects. 91:153.

Appraisal of stock. 98:64.

Appreciated property. 94:299; 99:827.

and AMT. 90:761.

to private foundations. 95:265.

Art

advance valuation. 95:120.

gifts of percentage interests in. 97:474.

statement of value. 96:68, 141.

Bequests

income tax considerations in making. 94:741.

Carryovers of excess deductions. 91:124.

Charitable foundation as IRA beneficiary. 95:92.

Charitable lead trusts. 99:714.

Charitable remainder trusts

antiabuse regs. 98:66; 98:825.

estate planning. 90:575; 91:655.

family tax planning. 90:242.

pension planning with unitrust. 94:480.

unitrust planning. 95:435.

Charities as retirement beneficiaries. 93:511.

Closely held stock. 95:723.

Community foundations. 92:171.

Corporate. 99:763.

Disregarded benefits. 97:200.

Employee-funded emergency aid programs. 93:160.

Interest rate decreases

effect. 92:24.

Inventory

corporate contributions of. 92:242; 93:23; 96:203.

Long-term portion of futures contract. 95:182.

Membership dues. 95:141.

Noncash contributions. 93:270.

Personal residences. 93:163.

Private foundations

general. 91:221.

Publicly traded stock exceptions. 99:7.

Qualified appraisals of property. 94:300.

Remainder trusts and life insurance. 90:18.

Retirement plan benefits. 97:72.

Rev. Proc. 90-12. 90:643.

S corporations. 94:28; 97:697.

Southeast flood victim relief. 94:645.

Split-dollar life insurance. 99:605.

Stock contributed shortly before merger. 99:372, 438.

Structures to be demolished. 94:421.

Substantiation

for estates and complex trusts. 96:333.

payroll deductions. 94:608.

post-1994. 95:610.

RRA requirements. 94:213, 637; 95:313.

substantial compliance. 93:356.

Tangible personal property. 95:180.

Tickets to athletic events. 90:643.

Travel expenses. 94:410

Value of Sec. 306 stock. 90:351.

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