Raby & Raby on Contributions of Property to Charity

Burgess J.W. Raby & William L. Raby have published Property Contributions:  The Devil Is in the Details, also available on the Tax Analysts web site as Doc 2006-5049, 2006 TNT 51-29.  Here is the Introduction:

Much of the tax law may be a mystery to our clients, but one thing they think they understand is the charitable contribution deduction. Perhaps that is the result of the educational efforts of the many organizations that seek their donations. However, as is the way with every tax law provision, what appears to be relatively simple can easily become complex, depending on the facts, and even tax people sometimes get lost in charitable contribution convolutions. The worst problems seem to arise with charitable gifts of property, so we will discuss a few cases dealing with those.