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State Law and Invalid Appraisals Torpedo Charitable Contribution Deductions  


Author:  Katherine E. David, J.D..


Source: Volume 18, Number 03, March/April 2019 , pp.1-4(4)




Family Foundation Advisor

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Abstract: 

Lack of attention to details can derail the best intentions. A recent case, Mann v. U.S., shows how significant charitable contribution deductions can be lost if the taxpayer fails to make an effective transfer under state law or doesn’t obtain a qualified appraisal.

Keywords: Fair Market Value; “Deconstruction”; Partial Interest

Affiliations:  1: Clark Hill Strasburger.

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