Charitable Gifts: Date-of-Delivery Rules

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, discusses the controlling factors for determining the date of delivery of securites, checks, tangible personal property, real estate and pledges or options to a charity, which controls the tax year in which the gift is deductible and the value of the gift for stocks or other such assets.

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