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The Strict Rules of Charitable Split Interest Gifts

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

Wendy C. Gerzog

University of Baltimore - School of Law

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

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

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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