(three) Foreseeable future pursuits in tangible personal property For purposes of the portion, payment of a charitable contribution which includes a upcoming interest in tangible personalized property shall be addressed as produced only when all intervening passions in, and rights to the actual possession or pleasure of, the property have expired o

The provisions in the previous sentence shall not apply to any Corporation which participates in, or intervenes in, any political campaign on behalf of any candidate for community Business office.”(ii) Qualified appraiserExcept as presented in clause (iii), the expression “skilled appraiser” means someone who— (I) has gained an appraisal de