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§ 3.6 FACTORS AFFECTING INCOME TAX DEDUCTIBILITY OF CHARITABLE GIFTS• The acceptance by the charitable organization of the money or other propertythat was the subject of the ostensible gift 505• When the donor is an individual, whether the donor itemizes deductions 506• The year of the gift• The subject of the gift, whether money or property• If the gift is of property, the nature of the property that is contributed,such as Long-term capital gain property Short-term capital gain property Ordinary income property Inventory• If the gift is of property, the value of the property contributed 507• The public charity/private foundation status of the charitable recipient 508• The nature of the recipient if it is an organization other than a public charitableorganization or a private foundation• The use to which the contributed property is put, such as unrelated use oftangible personal property, 509 or specific charitable uses (for example,there are rules concerning gifts of inventory) 510• The nature of the interest in the money or property contributed; that is,whether the gift is of an outright interest or a partial interest 511• Whether a business expense deduction has been allowed for the propertythat is the subject of the gift 512• Compliance with the recordkeeping, reporting, and other substantiationrequirements 513Each charitable contribution can be tested against the above criteria to determineits deductibility for federal income tax purposes. 514505 In one instance, an attempted bequest of a half-interest in real property failed to qualify for the estate tax charitablecontribution deduction because the charitable recipient of the interest failed to accept it. Tech. Adv.Mem. 9443001.506 An individual must itemize deductions to claim a charitable contribution deduction. See § 2.6. In one case, thebusiness expense deduction for payments was denied because the payments were charitable gifts; however, thecharitable deduction was denied because the individual taxpayer did not itemize deductions. Irwin v. Commissioner,72 T.C.M. (CCH) 1148 (1996).507 See § 10.1.508 See § 3.4.509 See § 4.6.510 See § 9.3.511 See Chapter 5 and Part Four.512 See § 10.7.513 See Chapters 21 and 22.514 One entity that is not entitled to a charitable contribution deduction under any circumstance is a partnership.IRC § 703(a)(2)(C). Instead, when a gift is made from a partnership, each partner takes into account his, her,or its distributive share of the deduction. IRC § 702(a)(4); Reg. §§ 1.702-1(a)(4), 1.703-1(a)(2)(iv). In general,see § 6.14. 121