What is the general rule for partial interest gifts where the donor retains some interest in the gifted property? 

1. They are deductible, but only up to 20% of adjusted gross income

 2. They are generally deductible 

3. They are not deductible unless the gift fits into one of the specific exceptions 

4. They are not deductible unless accompanied by a qualified appraisal 

5. They are not deductible unless given to a qualified 501(c)3 organization