Federal Tax Laws - IRC Section 170: Governs charitable contributions, including requirements for tax deductibility, valuation rules, and substantiation requirements
Federal Gift Tax - IRC Section 2501: Regulates gift tax implications of donations, including annual exclusions and lifetime exemptions
State Charitable Giving Laws: State-specific regulations governing charitable donations, including registration requirements and reporting obligations
State Trust Laws: Legal framework governing trust-like arrangements that may arise from conditional donations
State Property Transfer Laws: Regulations governing the transfer of property rights and interests in the context of donations
State Contract Laws: Legal principles governing contract formation, enforcement, and remedies applicable to donation agreements
Uniform Charitable Trust Act: Model legislation providing standardized rules for charitable trusts and their administration
Uniform Trust Code: Comprehensive model law governing trust creation, administration, and enforcement, when applicable to charitable donations
State Charitable Registration Requirements: Registration and reporting obligations for organizations soliciting or receiving charitable contributions
IRS Reporting Requirements: Federal tax reporting obligations for both donors and recipients of charitable contributions
State Attorney General Oversight: Regulatory oversight and enforcement authority of state attorneys general over charitable organizations and donations
Conditional Gift Rules: Legal principles governing the creation, enforcement, and modification of conditions attached to charitable gifts
Reversionary Interest Rules: Regulations governing the return of donated property if specified conditions are not met
Public Policy Restrictions: Limitations on conditional donations that may violate public policy or charitable purposes
Documentation Requirements: Legal requirements for written acknowledgments, records, and substantiation of charitable donations
