Contents

APPENDIX JTemple, “Using Deferred Charitable Gifts to Achieve Maximum Transmission of FamilyWealth Tax Free.” 30 Tax. for Law. 216 (1983).Thomsen, “Split Interest Gifts to Charity,” 7 Real Prop. Prob. & Trust J. 552 (1972).Tidd, “The Use of Tax-Exempt Bonds in Charitable Gift Planning,” 71 Taxes 107 (Feb. 1993).Tomeo, “Charitable Deferred Giving,” 48 Conn. B. J. 48 (1974).Turley, Jr., “Charitable Deductions, Remainders to Charity, and the Tax Reform Act” 8Houston L. Rev. 411 (1971).Weithorn, “Trusts With Charitable Interests,” 4 Real Prop. Prob. & Trust J. 624 (1969).Wicker, “Charitable Trusts,” 11 Gonzaga L. Rev. 1 (1975).Wyrick, “Tax Planning With Charitable Trusts,” 38 La. B.J. 401 (April 1991).CHAPTER 6TIMING OF CHARITABLE DEDUCTIONSRaby and Raby, “Gifts of Stock That Have or Have Not ‘Ripened’,” 24 Exempt Org. TaxRev. (No. 3) 497 (June 1999).CHAPTER 7PERCENTAGE LIMITATIONSAuster, “Deducting Charitable Contributions of Capital Gain Property After 1993 TaxLegislation: When to Make the 50 Percent Election,” 9 Exempt Org. Tax Rev. (No. 2) 291(Feb. 1994).CHAPTER 8ESTATE AND GIFT TAX CONSIDERATIONSAulino, “Estate Distributions to Charitable Remainder Trusts,” 114 Trusts & Estates 458(1973).Bakija and Gale, “Effects of Estate Tax Reform on Charitable Giving,” 41 Exempt Org. TaxRev. (No. 2) 191 (Aug. 2003).Browder, “Giving or Leaving: What Is a Will?,” 75 Mich. L. Rev. 845 (April/May 1977).Burke, “Charitable Giving and Estate Planning,” 28 Tax Law. 289 (1975).Caffrey, “Charitable Bequests: Delegating Discretion to Choose the Objects of the Testator’sBeneficence,” 44 Tenn. L. Rev. 307 (1977).Cowley and Jones, “Estate and Gift Tax Unification: The Concepts and Selected GivingProblems,” 36 N.Y.U. Inst. Fed. Tax. 273 (1978).Doti, “Estate Tax Repeal: Historical Evidence Suggests Philanthropy May Suffer,” 40Exempt Org. Tax Rev. (No. 2) 151 (May 2003).Echter, “Donations Mortis Causa,” 22 Loyola L. Rev. 768 (1976).Echter, “Equitable Treatment for the Artist’s Estate,” 114 Trusts & Estates 394 (1975).Engel, “Pre and Post Mortem Planning for Charitable Giving,” 116 Trusts & Estates 392(1977).Fratcher. “Bequests for Charitable Purposes,” 56 Ia. L. Rev. 773 (1971).Galant, “Planning Opportunity: The Gifting of Closely Held Stock to Charitable Organizations,”51 Taxes 645 (1973).Gans, Blattmachr, and McCaffrey, “The Anti-Hubert Regulations,” 28 Exempt Org. Tax Rev.(No. 3) 497 (June 2000).Harrison and Tarlow, “How to Use Trusts and Estates to Maximize Deductions for CharitableContributions,” 13 Est. Plan. 66 (Mar./April 1986).Hicks, “Estate Planning through Charitable Lead and Remainder Trusts,” Financial Planningfor Lawyers and Their Clients (Westlaw: C469 ALI-ABA 459, 1990). 672