List any professional planners you need to consult - your attorney, CPA, tax advisor, or representatives of a charitable recipient. Neither the author, the publisher, nor Creighton University is engaged in rendering legal or tax advisory service. For advice and assistance in specific cases, the services of an attorney or other professional advisors should be obtained. The purpose of this web page is to provide accurate and authoritative information of a general character only. Watch for tax revisions.
State laws govern wills, trusts, and charitable gifts made in a contractual agreement.
Advice from legal counsel should be sought when considering these types of gifts.