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nonvoting, assignee interest in the MIL partnership). See also
Stewart et al., Charitable Giving and Solicitation, par. 9004 at
9002 (1999), which states that “A donor can run afoul of the
partial interest rules by retaining a property interest or right
while transferring the primary incidents of ownership to
charity.”1
As indicated previously, for Federal gift, income, and
estate tax purposes, certain limited statutory exceptions to the
above rule applicable to partial interests are available under
which specified types of partial interests transferred to charity
will qualify for charitable deductions (namely, certain fixed
income transfers to charity and certain remainder interests
gifted to charitable annuity trusts, to unitrusts, and to pooled
income funds). See secs. 2522(c)(2)(A) and (B) (gift tax),
170(f)(2)(A) and (B) (income tax), 2055(e)(2)(A) and (B) (estate
tax). These statutorily qualified forms of deductible partial
1 Treatises discussing charitable contributions interpret
the relevant Code provisions as outlined above, and I have not
discerned how the situation involved in the instant case would
not be covered by the above Code provisions disallowing a tax
deduction for gifts to charity of partial interests. See, e.g.,
8 Mertens, Law of Federal Income Taxation, secs. 31:97 to 31:112
(1999 rev.); Beckwith, 839 Tax Mgmt. (BNA), “Estate and Gift Tax
Charitable Deductions”, secs. V, XI at A-50 (2001); Kirschten &
Freitag, 521-2d Tax Mgmt. (BNA), “Charitable Contributions:
Income Tax Aspects”, sec. II-F (2002); Samansky, Charitable
Contributions and Federal Taxes, ch. 8 (1993); Stephens et al.,
Federal Estate and Gift Taxation, secs. 5.05, 11.02 (8th ed.
2002); Stewart et al., Charitable Giving and Solicitation, pars.
9001-9012, 10,022, 11,012 (1999).
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