This guide covers charitable giving law for estate planners, tax advisors, nonprofit counsel, and development professionals. Part 1 sets out the deduction under section 170 and its percentage limits. Part 2 covers valuation and the reduction rules that determine whether a gift is deducted at fair market value or basis. Part 3 treats substantiation and appraisal, the requirements that most often defeat an otherwise valid deduction. Part 4 compares the vehicles: direct gifts, donor-advised funds, private foundations, split-interest trusts, and qualified charitable distributions. Part 5 develops the private foundation excise tax regime. Part 6 covers restricted gifts, endowments, and modification. Part 7 addresses the charity's obligations. Parts 8 through 13 cover special assets, transfer tax planning, enforcement and controversy, state regulation, practice guidance, and a worked example.