Qualifying for a Charitable Deduction

Prof. Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted on SSRN her article entitled The Strict Rules of Charitable Split Interest Gifts.  Her article also appears in Tax Notes, Vol. 118, No. 5, 2008.

Here is the abstract of her article:         

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.