Donors receiving income from charitable gift annuities, pooled income funds, and charitable remainder trusts may decide to make a gift of their income interest to the charity receiving the remainder of the gift. Upon the transfer of the income interest to the charity, the life income gift is then terminated and funds become immediately available to the charity. Based on certain criteria related to each situation, the donor may receive an income tax charitable deduction. However, like with other non-cash gifts, donors need to be aware of the IRS substantiation requirements for an appraisal when making a gift of a life income interest to charity. Failure by the donor to comply with these requirements can result in the donor being denied the charitable deduction.