There was an old woman who lived in a shoe
Had she planned on giving that shoe (her personal residence) to a charitable remainder unitrust (CRUT) or charitable remainder annuity trust (CRAT) — and didn't vacate before funding the trust — no income tax deduction would have been allowable. Her use of the shoe would have been a prohibited act of self-dealing.1
So what should that old woman do?
She wants to live in her shoe (or other personal residence