"(B) the truthful industry value of these property about the date of contribution and the particular basis for the valuation,
(i) modifying the applying of this subsection in the case of the donor or donee with a short taxable yr, and
(7) Recapture of deduction on selected dispositions of exempt use property (A) In generalIn the case of the applicable disposition of applicable property, there shall be A part of the money of the donor of such property for that taxable year of these donor by which the relevant disposition happens an total equivalent to the surplus (if any) of— (i) the quantity of the deduction permitted to the donor underneath this part with respect to this sort of property, above
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(iii) a corporation the principal purpose or functions of which can be the delivering of medical or medical center care or healthcare training or healthcare exploration, if the organization is really a medical center, or if the organization is really a health-related exploration Group straight engaged in the continuous Energetic carry out of health care investigation in conjunction with a medical center, And through the calendar calendar year by which the contribution is built such Corporation is dedicated to invest this kind of contributions for these types of exploration ahead of January 1 in the fifth calendar year which starts following the day such contribution is manufactured,
(19) Specified competent conservation contributions (A) In generalIn the case of an experienced conservation contribution to which this paragraph applies, no deduction shall be authorized beneath subsection (a) for this kind here of contribution unless the partnership building this sort of contribution— (i) incorporates on its return for that taxable yr in which the contribution is designed a press release the partnership created this kind of contribution, and
The Secretary shall prescribe these kinds of rules as may be needed or suitable to carry out the reasons of the paragraph, like polices to prevent the avoidance of these reasons.
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(i) the amount of the deduction allowed to the donor underneath this portion with regard to this kind of property, more than
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(iii) the timing and quantity of payments under such agreement are substantially similar to the timing and number of payments to every these kinds of individual less than such obligation (as such obligation is in result at time of this sort of transfer).
(G) Particular rule where State requires specification of charitable gift annuitant in contractIn the situation of an obligation to pay a charitable gift annuity referred to in subparagraph (D) which happens to be entered into beneath the rules of a Point out which demands, in order for the charitable gift annuity to be exempt from insurance coverage regulation by this kind of Point out, that each beneficiary under the charitable gift annuity be named to be a beneficiary underneath an annuity agreement issued by an insurance provider approved to transact enterprise in this sort of Point out, the requirements of clauses (i) and (ii) of subparagraph (D) shall be treated as achieved if—