Charitable Gifts of Partial Interests in Property

Published: Dec. 13, 2010, 7:52 p.m.

b'When are gifts of partial interests deductible? This lecture examines when a donor can give part of a property interest, and keep some for himself or herself. This lecture is taken from the graduate course PFP 5325 "Charitable Financial Planning" at Texas Tech University. For the accompanying PowerPoint slides and more details about the Graduate Certificate in Charitable Financial Planning at Texas Tech University, visit EncourageGenerosity.com'