WG&L's Tax Economics of Charitable Giving, 2004/2005 Edition is the successor publication to a long-standing title previously authored by one of the nation's top accounting firms and is now available exclusively from RIA. Technically complete yet written for the lay person as well as the expert advisor to donors, charitable organizations and fundraisers, Tax Economics of Charitable Giving is full of the practical guidance you need to take advantage of both present and future tax-saving opportunities.

The title covers numerous charitable giving and planning topics, including:

• Private and community foundations
• Charitable organizations
• Charitable remainder annuity trusts and charitable remainder unitrusts
• Charitable lead trusts
• Pooled income funds
• Substantiation and disclosure requirements
• Special charitable deduction rules for trusts and estates
• Bargain sales to charities
• The transfer tax system
• Planning considerations

Practical guidance provides:

• Numerical examples that reflect the current interest rate environment--which is important to deferred-giving techniques
• Comprehensive discussion of income and transfer tax considerations of outright and deferred charitable gifts
• Detailed discussion of various forms of deferred giving
• Deferred-giving worksheets to assist with planning

In addition, the 2004/2005 Edition includes new or expanded treatment of the following topics:

• Donor-advised funds
• Setting up a private foundation
• Private operating foundations
• International charitable giving
• New IRS rules for ordering distributions from charitable remainder trusts

Updated: Annually

Ordering Information:

PGDC members who order by May 31, 2005 receive a 20% discount. Contact Karen Smith at 1-800-950-1216 x2886 or via email at Karen.Smith@Thomson.com