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Six Tests for Charitable DeductionSales for less than fair market value (FMV) to charities are deductible as the spread between FMV and amount realized.2 An Internal Revenue Code charitable deduction is permissible if six tests are met under Goldstein v. Comm’r:3 “(1) a donor competent to make the gift; (2) a donee capable of taking the gift; (3) a clear and unmistakable intention on the part of the donor to absolutely and irrevocably divest himself of the title, dominion, and control of the subject matter of the gift . . . ; (4) the irrevocable transfer of the present legal title and of the dominion and control of the entire gift to the donee, so that the donor can exercise no further act of dominion or control over it; (5) a delivery by the donor to the donee of the subject of the gift or the most effectual means of commanding the dominion of it; and (6) acceptance of the gift by the done[e].”

Source: No Charitable Deduction for Incomplete Gift