Contents

INDEXQQTIP (qualified terminable interestproperty), § 8.3(b)Qualified appraisal, § 21.2(b)Qualified appraiser, § 21.2(d)Qualified appreciated stock, § 4.5(b)Qualified conservation easements,§ 8.3(b)(iv)Qualified disclaimers, § 8.2(n)Qualified elementary or secondaryeducational contributions, § 9.5Qualified employer securities, §§ 12.2(g),12.3(g)Qualified gratuitous transfers, §§ 12.2(g),12.3(g)Qualified mineral interests, § 9.7(d)Qualified terminable interest property(QTIP), § 8.3(b)Quid pro quo contribution rules:charity auctions, § 9.13(e)disclosure requirements, §§ 22.1, 22.2in general, § 3.1(b)RRaffles, payments for, § 3.1(b)Real appreciation, § 2.14(e)Realization of income, § 2.14(d)Reallocation of deductions, § 10.10Real property, gifts of:for conservation purposesdefinition of conservation purpose,§ 9.7(c)and donative intent, § 9.7(h)exclusivity requirement, § 9.7(d)organizations, qualified, § 9.7(b)qualified real property interests,§ 9.7(a)rehabilitation tax credit, relationshipto, § 9.7(g)substantiation requirement, § 9.7(f)valuation, fair market, § 9.7(e)in general, §§ 2.12(a), 3.1(d)timing of, § 6.12Rebates, credit card, §§ 3.1(h), 6.10Recapture:of contributions by trust, § 9.22(f)inventory, gifts of, § 9.3(g)Receipt requirements:$250 or more, contributions of, § 21.1(b)less than $250, contributions of,§ 21.1(a) 719 Recipients, charitable, § 1.1Recognition, §§ 2.14(f), 3.1(e)Recommendatory rights, § 3.1(f)Registration requirements, state, § 24.5Regularly carried on, § 3.4(c)Rehabilitation tax credit, § 9.7(g)Relation-back doctrine, § 6.2Reliable written records, § 21.1(a)Religion, advancement of, § 3.2(b)Religious organizations, § 3.2(b)Remainder interests:beneficiaries of remainder interestsCRATs, § 12.2(g)CRUTs, § 12.3(g)entire interest in property, undividedportion of, § 15.3in farm, § 15.2(b)in general, §§ 5.3, 8.7(a), 15.1minimum value of remainder interestCRATs, § 12.2(i)CRUTs, § 12.3(i)in personal residence, § 15.2(a)pooled income funds, § 13.2(a)reformations, § 8.7(c)will contests, § 8.7(b)Remainder trusts, charitable, seeCharitable remainder trustsReporting requirements:charity auctions, § 9.13(g)federal, § 21.3state, § 24.6Residence:contribution of remainder interests in,§ 15.2(a)rollover of gain in, § 2.14(f)Retained life estates, § 8.3(a)Retirement plan accounts, charitablecontributions from:income in respect of decedent, § 9.10(a)planning for, § 9.10(b)potential problems and solutions with,§ 9.10(c)Revenue Act of 1913, § 1.3(a)Revenue Act of 1936, § 18.2Revenue Act of 1938, § 18.2Revenue Act of 1939, § 18.2Revenue Act of 1992, § 20.2Revocable transfers (gross estate), § 8.3(a)Rockefeller, John D., § 1.3(a)Rollover, of gain in residence, § 2.14(f)