Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 94

A person may make deductible gifts of tangible personal property to a charitable organization. Items of tangible personal property include works of art, furniture, automobiles, and clothing.

Usually, there is no formal system in law for the recording and transfer of an item of tangible personal property. (The obvious exception, of course, is the title requirements involving motor vehicles.) In appropriate circumstances, however, title transfer of tangible personal property to a charitable organization can be evidenced by the making of a deed of gift.