TY - GEN T1 - What Leona Helmsley Can Teach Us About the Charitable Deduction AU - Madoff, Ray D. AB - When Leona Helmsley, the New York hotel and real estate heiress, died in August 2007, she left a will naming both human and canine beneficiaries. However, one of the unnamed beneficiaries of this estate plan is surely the body of scholars interested in studying the role of philanthropy in the United States. By directing that an estimated $8 billion be used for the benefit of dogs, Mrs. Helmsley brought into high relief policy issues regarding the appropriateness of the unlimited charitable deduction, particularly as it applies to perpetual private foundations. KW - estate tax KW - trusts and estates KW - perpetual charitable trusts KW - charitable giving KW - perpetual private foundations DA - 2010-9-1 PY - 2024 PB - unav JO - Chicago-Kent Law Review IS - 3 VL - 85 SP - 957-974 ER -