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Wednesday, January 30, 2008

Gerzog on The Strict Rules of Charitable Split Interest Gifts

Wendy Gerzog (Baltimore) has posted The Strict Rules of Charitable Split Interest Gifts, 118 Tax Notes 541 (1/28/08), on SSRN.   Here is the 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 [Estate of Tamulis v. Commissioner, 509 F.3d 343 (7th Cir. 2007), aff’g T.C. Memo. 2006-183], other split interest charitable deduction cases, and the doctrine of substantial compliance.

http://taxprof.typepad.com/taxprof_blog/2008/01/gerzog-on-the-s.html

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