Denise,
There is an entire best practice on Partial Interest gifts along with references to IRS language and examples out on the Knowledge Base. Here is the link. Best Practices Library - aasp (connectedcommunity.org)
If you can't access it, reach out to me personally and I will share it with you.
Regards,
Eric
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Eric Valdescaro
Kennesaw State University
evaldesc@kennesaw.edu------------------------------
Original Message:
Sent: 09-19-2024 08:50 AM
From: Denise Mattie
Subject: IRS Partial Interest language
Hiveminds
I have spent the last 30 minutes looking for the IRS language stating the partial interest information. All I can find is something saying that it must be valued over $250 for them to take the tax credit. This business is specifically requesting in-kind receipt for their tax records. Does anyone have the IRS language available so I may share with this donor? I appreciate it.
Thank you.
| 
| Denise Mattie Director of Advancement Services |
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