9.2 Estate and Gift Tax Requirements
| Library | A Lawyer's Guide to Estate Planning: Fundamentals for the Legal Practitioner (ABA) (2018 Ed.) |
9.2 Estate and Gift Tax Requirements
If a gift is made to a qualified charity during the donor's lifetime, it is deductible for gift tax purposes;1 if made at the donor's death, it is deductible for estate tax purposes.2 The charity must be a qualifying organization. Qualifying charities include organizations operated exclusively for religious, scientific, literary, or educational purposes, including the encouragement of the arts or national or international amateur sports. Also qualifying are groups that...
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