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Abstract: 

The rules governing contributions to family foundations, particularly property contributions, are complicated and unforgiving. As a result, they require a degree of care that can make planning in this area tricky indeed. This article discusses ways that the planner can salvage a situation where a problem contribution has already been made, and it then is subsequently discovered that the donor’s income tax deduction is likely to be much less favorable than anticipated.

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Affiliations:  1: Editor-in-Chief.