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You can give a personal residence to Harvard Law School, take an immediate income tax charitable deduction for a portion of the appraised value, and continue to live in your home for life. You remain responsible for all taxes and upkeep. At the end of the life estate, Harvard would sell the property and use the proceeds to benefit Harvard Law School. If at any time during the life estate, you decide you no longer want to own the property, you can either give your remaining income to HLS and receive an additional charitable deduction, or you and the Law School can jointly sell your interests to a third party.
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