With the holiday shopping season in full swing, many consumers enjoy the search for a bargain. In the world of philanthropy, there are “bargains” as well. The recently decided case of Braen v. Commissioner1 shows how easily the benefits of a bargain may be lost without proper documentation and calculation of the “net” provided to charity.
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]