Contents

CONTENTS9.20 Property Subject to Debt 3309.21 Future Interests in Tangible Personal Property 3339.22 Contributions by Trusts 3369.23 Partial Interests 3429.24 Charitable Family Limited Partnerships 3449.25 Used Vehicles 3469.26 Intellectual Property 3499.27 Foreign Tax Credit 3509.28 Public Policy Considerations 351Chapter Ten Other Aspects of Deductible Giving 35510.1 Valuation of Property 35510.2 Contributions by Means of Agent 36810.3 Gifts for the Use of Charity 37010.4 Conditional Gifts 37210.5 Earmarking of Gifts for Individuals 37510.6 Alternative Minimum Tax Considerations 37810.7 Interrelationship with Business Expense Deduction 37910.8 Denial of Deduction for Lobbying Activities 37910.9 Deductible Gifts to Noncharitable Organizations 38010.10 Reallocation of Deductions 38310.11 Charitable Giving and Funding of Terrorism 38310.12 Statute of Limitations 38410.13 Concept of Trust Income 38410.14 Penalties 387PART FOURPLANNED GIVINGChapter Eleven Valuation of Partial Interests 39511.1 Overview of Statutory Law 39511.2 Standard Actuarial Factors 39611.3 General Actuarial Valuations 39711.4 Nonstandard Actuarial Factors 400Chapter Twelve Charitable Remainder Trusts 40512.1 Definitions 40612.2 Charitable Remainder Annuity Trust Rules 41612.3 Charitable Remainder Unitrust Rules 427 ix