Download or read book The Tax Law of Charitable Giving, 2003 Cumulative Supplement written by Bruce R. Hopkins and published by Wiley. This book was released on 2002-09-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2003 Cumulative Supplement includes new information on: Recently issued IRS private letter rulings on topics including gifts as part of sweepstakes programs, credit card rebates as gifts, contributions for the benefit of fraternities and sororities, gifts of inventory, division of charitable remainder trusts as the result of divorce, limited liability companies as income interest beneficiaries of charitable remainder trusts, the appraisal rules, and the substantiation requirements. One set of regulations relating to prevention of certain abusive transactions involving charitable remainder trusts and another intended to eliminate the use of vulture charitable lead trusts. Solicitation of public comment issued by the IRS concerning application of the federal tax law governing tax-exempt organizations2 communications activities by means of the Internet.