Transfers of tangible personal property present specific and special issues for
income tax charitable deduction purposes. Questions to be asked in determining
How to check whether an organization can receive deductible charitable
contributions. ... isn't deductible if it can be used for the care of a specific lot or
mausoleum crypt.) ... If you give property to a qualified organization, you
generally can deduct the fair market value of ..... A fractional interest in tangible
... read and file the following Q&A pertaining to charitable donations of personal
property ... The Q&A listed below are targeted specifically to eliminate some.
Mar 3, 2016 ... Donating Your House to Charity ... Have you ever thought of donating noncash
property, specifically real property (as opposed to personal ...
If the donor made a pre-death gift of property which was specifically be- ... a
charity the remainder interest in an item of personal property (e.g., painting),
However, a gift of tangible personal property is subject to certain Internal
Revenue Service rules regarding the charitable deduction. Specifically, the IRS
Indeed, gifts of specific properties to charity may be uniquely appropriate
bequests .... Bequests of tangible personal property qualify for the estate tax
Whether you give collectibles to family members or donate them to charity, ... ask
the IRS for an advance ruling on the value of personal property for tax purposes.
... your heirs in your living trust or will, it's usually best to make specific bequests.
the amount allowed as a deduction, the specific rules for gifts of noncash property
, contributions to certain split-interest trusts, substantiation rules, and valuation.
...... Charitable donations of tangible personal property, if the donee puts.
Jun 21, 2007 ... such as jewelry, coins, artwork, and timber, which under specific ... Tangible
personal property donated in exchange for charitable gift annuities ...