16.In many cases, the estate and gift tax rules are more flexible than the income tax rules.

True

False

17.In order for a charitable contribution to be deductible:

a. The contribution may not be to a specific individual

b. The donors personal expenses may be included

c. May represent the value of the donors time or services

d. May not generally include appraisal fees

18.A charitable gift annuity is a contract entered into between a charity and a donor in which the donor agrees to pay the charity an annuity.

True

False

19.Charitable Remainder Trusts may be CRATs or CRUTs

True

False

20.Donations to public charities are limited to 60% (in 2018) of the donors AGI for that year.

True

False