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OTHER GIFTS OF REMAINDER INTERESTSapproved” by the general rules. 29 The court wrote that, “[u]nlike an outright giftof a remainder interest in a residence where the charity is guaranteed the eventualdeed upon the termination of the life estate, a remainder interest whichpasses through a trust and is subject to the trustee’s exercise of discretionarypowers, is not certain to be realized by the charity.” 30 The court found that the“potential for abuse [was] dramatically evident” in the trust involved in thecase 31 and upheld the tax regulations, thus making it clear that, to qualify forcharitable deductions, these gifts cannot be in trust.The IRS ruled that a charitable deduction is not allowable for a gift of aremainder interest in a decedent’s personal residence passing to charity uponthe death of the decedent’s child for whom the residence was held in a testamentarytrust, valid under local law, that was neither a charitable remainder annuitytrust, a charitable remainder unitrust, nor a pooled income fund. 32Also, as noted, this type of gift must be irrevocable. Thus, the IRS ruled thata charitable deduction was not allowable for the gift of a remainder interest in apersonal residence to a charitable organization when the donors placed a conditionon the gift requiring the donee to sell its remainder interest and receive cashin lieu of it if the donors decided to sell the residence before they died. 33 Indeed,a contingency of any type is likely to eliminate the deduction, such as a provisionthat the property in the remainder interest will pass to another individualinstead of a charitable organization under certain circumstances. 34The charitable organization must be given the right to possession, dominion,and control of the property. 35 The deduction is not defeated simply because thecharitable organization that is the donee fails to take actual possession of theproperty. 36(b) FarmA farm is any land used by the donor or a tenant of the donor for the production ofcrops, fruits, or other agricultural products or for the sustenance of livestock. 37 Afarm includes the improvements on it. 38 The term livestock includes cattle, hogs,horses, mules, donkeys, sheep, goats, captive fur-bearing animals, chickens, turkeys,pigeons, and other poultry. 39 The words any land does not mean the entirefarm acreage owned and used by the donor or his or her tenant for the productionof crops or the sustenance of livestock; it can include any portion of farm acreageso used. 40 It can be property that is subject to a conservation easement. 4129 Id.30 Id.31 Id.32 Rev. Rul. 76-357, 1976-2 C.B. 285. See also Cassidy Estate v. Commissioner, 49 T.C.M. (CCH) 580 (1985).33 Rev. Rul. 77-305, 1977-2 C.B. 72.34 Rev. Rul. 85-23, 1985-1 C.B. 327.35 Reg. § 1.170A-7(b)(1)(i).36 Winokur v. Commissioner, 90 T.C. 733 (1988).37 Reg. § 1.170A-7(b)(4).38 Id.39 Id.40 Rev. Rul. 78-303, 1978-2 C.B. 122.41 Priv. Ltr. Rul. 8202137. 508