Download This PaperThe Strict Rules of Charitable Split Interest Gifts
Tax Notes, Vol. 118, No. 5, 2008
University of Baltimore School of Law Legal Studies Research Paper No. 2008-08
5 Pages Posted: 29 Jan 2008 Last revised: 15 Jun 2008
Abstract
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.
Keywords: charitable deduction, split interest charitable gift, substantial compliance, estate tax, Tamulis
Suggested Citation: Suggested Citation
Gerzog, Wendy C., The Strict Rules of Charitable Split Interest Gifts. Tax Notes, Vol. 118, No. 5, 2008, University of Baltimore School of Law Legal Studies Research Paper No. 2008-08, Available at SSRN: https://ssrn.com/abstract=1087925
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