A Primer on the Deduction, Valuation, and Substantiation of Charitable Contributions

Provides a basic roadmap to attain the goal of an allowable charitable contribution deduction. Focuses on the ceilings and value limitations of charitable deductions. Next, discusses the constraints peculiar to gifts of partial interests, and contributions that are accompanied by a return economic benefit to the donor. Finally, describes the burden placed on the donor to substantiate a claimed contribution deduction.