Charitable Contributions and Bequests by Individuals: The Impact of the Tax Reform Act

published an article on the subject of federal tax deductions for charitable contributions.'The law on this subject has since experienced an upheaval unequaled in its history of over half a century.The purpose of this article is to explore the changes made by the Tax Reform Act of 19692 and, wherever possible, to acquaint the reader with other developments over the past ten years.* Members of the District of Columbia and Maryland Bars.The authors acknowledge with thanks the valuable assistance of Bruce R. Hopkins.