Introduction to the tax law of c haritable giving: Charitable giving law: basic concepts -- Basics of charitable giving law: Fundamental concepts -- Gifts of money and property -- Charitable giving in general: Timing of charitable deductions -- Estate and gift tax considerations -- Special gift situations -- Other aspects of deductible giving -- Planned giving: Charitable remainder trusts -- International charitable giving: International giving by individuals during lifetime -- Administration of charitable giving programs: Substantiation and appraisal requirements

1. Income tax deductions for charitable contributions -- United States