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Topic 92: Charitable Giving - 311 cruelty to children or animals and governmental units that use donations solely for public purposes are included in this category B Contributions qualifying as charitable deductions for income tax purposes must meet the following requirements: (1) They must be made to qualifying organizations (2) They must be gifts of property and not the value of time or services provided (3) They must be made before the close of the year in which the deduction is to be claimed (4) They must have a value greater than any bene t received from the qualifying organization (Only the value in excess of the bene t received is deductible) (5) They must be gifts of the donor s entire interest in the property, unless made in accordance with special rules (6) They must be claimed by the taxpayer as itemized deductions (No charitable deduction has been allowed to nonitemizers since 1986) 3 Charitable remainder trusts (CRTs) A Characteristics (1) The donor retains a limited right to enjoy the property while receiving an income tax deduction and reducing federal estate tax (2) The CRT must have at least one noncharitable income bene ciary (3) The CRT must have an irrevocable remainder interest to be held for or paid to a charity (4) The grantor has the right to change the charitable remaindermen without causing inclusion in the grantor s estate (5) The funding date is critical for determining whether a trust quali es as a CRT If the trust is not funded, an income tax charitable deduction cannot be claimed and the assets are included in the estate (6) The bene ciary may receive the income for a period not exceeding 20 years or for life, and the remainder goes to the charity B Charitable remainder unitrusts (CRUTs) (1) The income tax deduction equals the total value of property minus present value of retained interest income (2) The income recipient is a noncharitable bene ciary, which is usually the donor (3) A xed percentage of the net fair market value of the principal, revalued annually, must be payable to the noncharitable bene ciary (4) The percentage payable to the noncharitable bene ciary must be not less than 5 percent or more than 50 percent of the annual value (5) The remainder interest at inception must be greater than or equal to 10 percent of the original value of the property transferred to the trust (6) The remainderman is the charity (7) Additional contributions are permitted (8) May have sprinkling provision (9) When income is insuf cient for payout, the trustee can pay up to income and make up the e ciency in subsequent years (10) Can hold tax-exempt securities C Charitable remainder annuity trusts (CRATs) (1) The income tax deduction equals the total value of property minus present value of retained interest income (2) The income recipient is a noncharitable bene ciary, which is usually the donor.



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Pat and George had long planned to renovate their older home With the real estate market on the upswing, the time seemed right to sell the property and use the proceeds to buy a larger house with a two-bedroom rental suite in the basement Because Pat and George had a limited budget of $30,000 maximum to pay for the renovations, they found the name of a renovator in the phone book who said he could do the job for $25,000 They didn t ask for references, let alone check the company s standing with the local home builder s association or Better Business Bureau Because they were in a rush to get the job done and the price was right, an initial interview was enough to win their trust that the contractor was the one for them Costs soon rose to $50,000, and Pat and George were concerned, to put it mildly The renovator provided a revised estimate that pegged the final costs at $100,000 plus taxes He said Pat and George should have known that renos always cost two or three times more than originally planned, adding that if he wasn t paid for the work he would file a lien on the property and proceed with legal action Pat and George were shocked Because they hadn t received the initial quote in writing, it was the contractor s word against theirs To cover the added costs, they obtained a bank line of credit When the renovations finished, they quickly put the house up for sale Unfortunately, the work had added just $20,000 to the value of their ome because it upgraded the house but didn t reposition the property to take advantage of what buyers were looking for Needless to say, Pat and George weren t able to afford the bigger house with a rental suite they had planned to buy; they had to reduce their expectations and settle for less than what they had hoped.

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Make Data Matrix In .NET Using Barcode maker for VS . etermining the value of a property is part perception, part overcoming perceptions to get at its real orth Many properties you wouldn t consider worth your own money might be worth someone else s that of either a tenant or a future buyer to whom you ll sell it And some real estate is more valuable for the land than anything that s been developed on it The question of what you see in the property and what you want to make of it as an investment property is key to what you re willing to pay Many people are willing to pay more for a property because they think it has value, and gamble on the market to catch up with them Often they re right; sometimes, the market corrects and leaves the investor holding the bag Other times, investors pursue a more rational approach and back up their investments with research Successful investors generally do a bit of both This chapter is our opportunity to introduce you to basic appraisal principles that can help you assess a property both on its own merits and with a view to investing in something that might not have value now but will in the future We also try to help you see the best in areas that may not look great now, but have potential to improve Opportunities exist in most markets, even the ones that are down at the heel.Related: 

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Regardless of your personal filing preferences, however, you must maintain accurate records of your property no matter how small your investment The file for a land investment may be as simple as deeds and records of taxes paid If you rent out property, the file will be much larger and include the following: Bank records Invoices Receipts Sales slips Contracts In this section, we discuss the reasons why record-keeping makes sense, and some of the options you have when it comes to keeping your records in order We discuss record-keeping for insurance purposes in the section Making sense of record-keeping later in this chapter Keep the numerous documents you accumulate regarding your property in an order that makes sense not just to you but also to your bookkeeper, your accountant, and horrors! any potential auditors A filing system that doesn t make sense may nhance your privacy by making sensitive information more difficult to find, but it also stands to boost the cost of accounting services when you hand over your books for scrutiny, create headaches for associates and relatives trying to make sense of your holdings in the event of an illness or your sudden death, and annoy the auditor sent to figure out why you claimed an obscure expense on your tax filing four years ago In 11 we talk about the due diligence you do when you re buying a property Some accountants also recommend property owners undertake due diligence to ensure their properties have a better chance of selling Part of that involves keeping proper records that can help you manage your property better, and help you make an argument for selling it when the time comes to do so (we discuss selling a property in 16) Of course, keeping accurate records may be sound practice, but it helps to know what you re doing has benefits We discuss both practice and the practical benefits of record-keeping in this section, tipping you off to some of the opportunities accurate records present for managing your real estate investment.

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For more details, please visit : Barcode DLL. Barcodes in Excel - The generation of barcodes in Excel for the fonts are achieved using VBA (Visual Basic for .Related: 

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