Before 1969, it was relatively simple to obtain a charitable income tax, gift tax or estate tax deduction for gifts of remainder interests to eligible charitable organizations following a life estate or term interest. The rules were tightened up significantly in the Tax Reform Act of 1969.
"Deduction for a Charitable Remainder,"
Agricultural Law Digest: Vol. 5
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol5/iss21/1