"(A) the only intervening curiosity or proper is often a nontransferable existence fascination reserved from the donor, or(i) the quantity by which fifty p.c of the taxpayer’s contribution base for these succeeding taxable yr exceeds the sum of your charitable contributions described in subsection (b)(one)(A) payment of which can be produced by t

(two) Capable real property interestFor applications of the subsection, the expression “skilled real property fascination” indicates any of the subsequent passions in real property:(ii) in almost any case by which the donee hasn't, during the interval commencing over the day of your Original fractional contribution and ending about the date exp