The tax code provides a special exception for charitable gifts of remainder interests in homes and farms. This is an exception from what general rule? Charitable gifts of partial interests, where the donor retains a portion of the property rights, may not normally be deducted. Charitable gifts of future interests must be valued based upon the current 7520 interest rate Valuation of gifts of future interests in houses must include a factor for the estimated depreciation of the property The gift of a home or farm to a charitable organization is not normally deductible The rental value of property given for the use of a charitable organization may not be deducted