The Strict Rules of Charitable Split Interest Gifts
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 118, No. 5, 2008
University of Baltimore School of Law Legal Studies Research Paper No. 2008-08
When giving both to your family and to your charity, you must follow the rules carefully to qualify for a charitable deduction. The article discusses the recent Tamulis case, other split interest charitable deduction cases, and the doctrine of substantial compliance.
Number of Pages in PDF File: 5
Keywords: charitable deduction, split interest charitable gift, substantial compliance, estate tax, Tamulis
Date posted: January 29, 2008 ; Last revised: June 15, 2008
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