No Job's Over 'til the Paperwork is Done

Tax benefits are a notable side effect of philanthropy (in addition to the satisfaction of leaving the world a better place). Subject to various limits not discussed here, a deduction is allowed that can reduce a donor's income tax. Indeed, that generous tax deduction is one of the benefits of being a U.S. taxpayer. However, what the Code giveth, the Code can take away as well. Recent case law and