For this assignment, I want to discuss an issue that is certainly very relevant today: the charitable deduction to the estate tax.

Many people who are wealthy want to give some assets to charity, either in the will or during life, to minimize estate tax liability. Obviously, a big question is: what constitutes "charitable"? This can be a controversial issue.

Here are 3 gifts:

- A gift to a trust to go to "paying the salaries of police officers and firefighters"

- A gift "to the government of the United States"

- A gift to a trust to be used to maintain the premises of a public cemetery

Please discuss whether each of these gifts qualifies for the estate tax charitable deduction. Please use case law and/or statutory law to establish your conclusion.

Please also discuss any important limitations that may be applicable to each deduction.