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federal tax law of charitable giving. This edition of the book has been substantially rewritten and reorganized. This time around, I am generally satisfied that nearly everything relevant through most of 2020 has been captured.

      If readers suspect that my using the writing of prefaces to praise the outstanding folks at John Wiley & Sons is simply a routine courtesy, please believe otherwise. These people have been marvelously supportive (and adept at enforcing deadlines). The publisher's devotion to the production of quality publications in the nonprofit field warrants unstinting praise. The Wiley Nonprofit Law, Finance, and Management Series is an unparalleled collection of books in the area. I am honored to be among those who have been and are contributing to this substantial body of knowledge.

      Thus, my sincere thanks go to my development editor, Brian Neill, and to Caroline Maria Vincent, production manager, for their assistance and support in connection with this project. Additional thanks are accorded Greg Gietzen, who greatly aided me with footnote citations during the pandemic.

      Bruce R. Hopkins

      Throughout this book, three books by the author (in one instance, as coauthor), published by John Wiley & Sons, are referenced as follows:

      1 The Law of Fundraising, Fifth Edition (2013): cited as Fundraising

      2 The Law of Tax-Exempt Organizations, Twelfth Edition (2019): cited as Tax-Exempt Organizations

      3 The Tax Law of Private Foundations, Fifth Edition (2018): cited as Private Foundations

      These books are annually supplemented. Also, updates on the foregoing subjects (plus The Tax Law of Charitable Giving) are available in Bruce R. Hopkins' Nonprofit Counsel, the author's monthly newsletter, also published by John Wiley & Sons.

PART ONE Introduction to the Tax Law of Charitable Giving

        § 1.1 Introduction to Charitable Contribution Deduction

        § 1.2 Defining Tax-Exempt Organizations

        § 1.3 Charitable Organizations Law Philosophy (a) Public Policy and National Heritage (b) Other Rationales (c) Freedom of Association

        § 1.4 Statistical Profile of Charitable Sector

        § 1.5 History of Charitable Contribution Deduction

        § 1.6 Charitable Contribution Deduction Reform Proposals

      The purpose of this book is to summarize and analyze the law of charitable giving. For the most part, this law consists of federal tax law requirements, although state law can be implicated. The law of charitable giving frequently interrelates with the laws concerning tax-exempt status and public charity/private foundation classification of charitable organizations.

      The charitable contribution is the subject of extensive law. On the face of it, a charitable gift is a rather simple matter, requiring merely a gift and a charitable recipient. Though these elements are crucial (and are discussed throughout these pages), they by no means constitute the whole of the subject. Far more is involved in determining the availability and amount of the charitable contribution deduction.

      There are, in fact, several charitable contribution deductions in American law, including three at the federal level: one for the income tax, one for the estate tax, and one for the gift tax. Most states have at least one form of charitable deduction, as do many counties and cities.

      The federal income tax charitable contribution deduction is available to both individuals and corporations. In both instances, the amount deductible may depend on a variety of conditions and limitations. These elements of the law of charitable giving are the subject of much of this book. The federal gift and estate tax charitable contribution deductions are also discussed.

      Prior to review of the laws specifically applicable to charitable giving, it is necessary to understand the fundamentals of the body of federal tax law concerning tax exemption for charitable organizations and the history underlying this jurisprudence.

      The idea of sectors of U.S. society has bred the thought that, in the largest sense, there

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