Split Receipting

SPLIT RECEIPTING

The three modules in this section discuss the basics of Split Receipting and the key concepts involved, including De Minimis and Intention to Make a Gift.

    1. The Basics

    2. Intention to Make a Gift

    3. De Minimis

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The Basics

This module covers basic information on the legal concept of split receipting. The information covered includes: What is split receipting and what are the rules? How are the rules applied? What role does Fair Market Value, Intention to Make a Gift, and De Minimus have in split receipting? Are there exceptions to the rule? A chart that illustrates the steps in split receipting?

De Minimis

This module looks at the basic rule of De Minimis. The module answers the questions: What is De Minimis? What are the rules? Can you give me an example of applying the De Minimis rule? Are there exceptions to the De Minimis rule? What are the exceptions?

Intention to Make a Gift

This module looks at the basic rules around the Intention to Make a Gift Threshold. The module answers questions on: How is it applied? Why are advantages important? Can you give me an example of applying the Intention to Make a Gift Threshold?