5 Pages Posted: 29 Jan 2008 Last revised: 15 Jun 2008
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