deduction is allowable only if the donor makes available to the donee
Basically, the disclaimant is disregarded for estate, gift, and generation-skipping transfer (GST) tax purposes, and the interest is treated as having transferred directly from the donor to the successor donee
named in the document, or under state law provisions if there is no document or the document is silent.
The interest of a donee
spouse in a joint and survivor annuity in which only the donor and donee
spouses have a right to receive payments during such spouses' joint lifetimes is treated as a "qualifying income interest for life" for which the marital deduction is available unless the donor spouse irrevocably elects otherwise within the time allowed for filing a gift tax return.
An inter vivos donation of the real property must be evidenced by a public document and should be accepted by the donee
in the same deed of donation, or in a separate instrument.
In a typical case, a landowner grants an easement over real property to a charitable donee
(generally a land trust) and is thereafter subject to restrictions on the use and development of the property.
The donor's knowing the donee
is a critical component to a successful and tax-advantaged transfer of appreciated artwork.
If that's not practical, you can support your deduction with a written communication from the donee
These stated that making a gift to a body other than a qualified donee
is grounds for a charity losing its status.
Parol evidence of one's status as donee
beneficiary is the subject of this essay.
In the doctrine (5) it was shown that "ingratitude is the opposite of recognition that the donee
owes to the donor (.
Here, the donor and donee
jointly elect to hold over any chargeable gains accrued during the donor's period of ownership, resulting in no tax payable until they themselves dispose of the asset.
25) In effect, the donee
of a power of appointment gets to choose who will receive an interest in the donor's former property; the choice is between the persons who the donor specifies as permissible recipients (permissible appointees), (26) and those who would take if the power is not exercised (takers in default).