Given the volume of material and the shortage of classroom time in many tax courses, instructors often resort to handouts to aid the student in understanding and applying complex provisions of the Internal Revenue Code. A popular and successful technique is the use of decision-trees, or flowcharts, to explain difficult rules. One of the more difficult set of rules for students to grasp is the determination of the amount of deduction to be allowed an individual taxpayer for a given charitable contribution of property.