Lawyers, accountants and financial advisors routinely encourage their charitably inclined clients to donate appreciated property to charity. More often than not, that’s sound advice: An individual who donates appreciated property to a public charity may receive a charitable deduction of up to 30% of her adjusted gross income (AGI) and avoid capital gains tax on the appreciation. But, the Tax Cuts and Jobs Act (TCJA),1 enacted in December 2017, has shifted the tax landscape enough
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