| 摘要 |
Supporting charitable giving by a business in furtherance of a business objective comprises granting to a charity a remainder interest in a real property. A life estate or a term of years estate is reserved to the business or another. A person is permitted to live on the real property in furtherance of the business objective. The charity is provided a full possession of the real property at an end of a measuring life or the term of years. Moreover, supporting charitable giving may comprise granting, by the business to the charity, an option to purchase an equity interest in the business at a bargain price. If an exercise condition or an event of the option occurs, the business tenders to the charity the equity interest and receives the bargain price. The business receives an income tax deduction for tendering the equity interest upon the charity's exercise of the option.
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