qualified real property interest
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified real property interest” means any of the following interests in real property:
(A) the entire interest of the donor other than a qualified mineral interest,
(B) a remainder interest, and
(C) a restriction (granted in perpetuity) on the use which may be made of the real property.
Source
- 1994–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · in this section