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

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dc.creatorMartin, John H.
dc.date.accessioned2018-04-25T17:44:56Z
dc.date.available2018-04-25T17:44:56Z
dc.date.issued2013
dc.description.abstractProvides 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.en_US
dc.identifier.citationJohn H. Martin, A Primer on the Deduction, Valuation, and Substantiation of Charitable Contributions, 5 EST. PLAN. & CMTY. PROP. L. J. 371 (2013).en_US
dc.identifier.urihttp://hdl.handle.net/2346/73596
dc.language.isoengen_US
dc.publisherTexas Tech Estate Planning & Community Property Journalen_US
dc.subjectDeduction ceilingsen_US
dc.subjectValuation restrictionsen_US
dc.subjectCharitable contribution deductionen_US
dc.subjectIncome taxen_US
dc.subjectGift taxen_US
dc.titleA Primer on the Deduction, Valuation, and Substantiation of Charitable Contributionsen_US
dc.typeArticleen_US

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