Congress Takes the Stuffing out of Charitable Donations

Matthew S. Wilcox has written an article entitled Congress Takes the Stuffing our of Taxidermy Charitable Donations, Heritage Trusts & Estates Newsletter, Jul./Aug., 2008, at 4.

The article discusses the effect of the Pension Protection Act of 2006 on taxidermy charitable donations. The Act mandates that the current basis of the donation is the lesser of the fair market value or the immediate cost or preparing, stuffing, and mounting.