An examination of Internal Revenue Service administrative policies regarding Internal Revenue Code and Treasury regulations on charitable remainder trusts and pooled income funds concludes that rulings on the former have been few and results unexpected while those on the latter reflect the legal complexities, some being substantively and…

Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

This 80-item bibliography on problems of federal tax law affecting colleges and universities cites articles from legal journals and the Filer Commission report. Sections are titled Exempt Status of Institutions and Related Entities (22 citations), Charitable Giving and Bequests (32), Scholarships and Fellowships (6), General Tax Developments (6),…