TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, July 11, 2011

TaxProf Blog Reader (LLM Student) Offers to Donate Kidney to Prof's Daughter

Adjunct A reminder of what a privilege it is to write this blog for such a wonderful tax community:  in May, Mitch Rubinstein, editor of our Adjunct Law Prof Blog, asked me to publicize his desperate plea for a kidney donor for his 13 year old daughter Linda (in blue, with her 15 year old sister Mollie (in pink) and mother).  Over the weekend, Mitch shared with me the amazing news that a regular reader of this blog, a tax LL.M. student in Chicago, stepped forward and agreed to donate a kidney to Linda!

However, Linda deteriorated rapidly and, when a cadaver kidney became available from a 14 year old donor on June 29, the family decided to go that route rather than wait for a transplant from the living donor. Linda is doing well; read more about the amazing story here.

Update #1:  I had a wonderful email exchange this morning with the graduate tax student -- although she wants to remain anonymous, she agreed to let me share her response to the praise her sacrificial offer has elicited:

"To me it's like, hey, I'm type O Blood and I've got an extra kidney, so why not help some one else."

Update #2:  ABA Journal, Law Student Offers to Donate Kidney to Prof’s Daughter

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I am sure the LL.M. student's name is not revealed for privacy reasons. However, I'd like to give something to the student to defray the cost of his/her LL.M. I am no millionaire and the amount I'd give likely is just a drop in the bucket, but tzedakah is tzedakah.

Paul, if you or Mitch could find a way for me to send a shtikl to the LL.M. student (via you, Mitch, or some other method) I would appreciate it.

Posted by: tax guy | Jul 11, 2011 4:39:44 AM

And what are the tax consequences of this donation?

Posted by: anon | Jul 11, 2011 11:54:41 AM

That is so inappropriate and not funny.

Here is your answer:

Seeing as the woman is not a 501(c)(3) org, I get no deduction.
Seeing as I am not made of money, I was not thinking of giving an amount in the 5 digit range, there are no gift tax issues.

You have some chutzpah to make light of what this student offered to do. And I do not appreciate being insulted for wanted to give something to someone who likely is $40+k in the hole for her LL.M.

Posted by: tax guy | Jul 11, 2011 5:49:15 PM

Ah.. "Come On, Man" ...I suspect "anon's" comment was meant in jest and to lighten up a very serious and heart-breaking/warming moment in this otherwise very serious blog, contrasting same with the somewhat maniacal on-task orientation "some" Tax Folks are known for. Sheesh.

Posted by: J Gregg, MD | Jul 12, 2011 1:33:04 PM

I gave a kidney to my brother 8 years ago. Doubt anything else I do will matter as much. He has had a beautiful daughter since then.
God bless anyone willing to help someone this way, dialysis is living death.
Modern medicine is miraculous every day, we should appreciate and encourage it.

Posted by: joe | Jul 12, 2011 7:07:47 PM

I suspect anon was really asking, "What are the tax consequences of this (kidney) donation?"

Given that it was a cadaver doing the donating, a "death and taxes" joke fits.

Posted by: SomeFool | Jul 13, 2011 9:24:21 AM