"Despite the promising effects of the TTCA, some disincentives to fractional giving still remain"

Honorable mention in the 2009 Paul Faherty Tax Writing Competition for law students went to Kristina Gordon of Loyola-Chicago for her (cleverly titled) Where is My Monet? Museums and Donors Lose an Important Incentive for Fractional Giving. (I appreciate the props in various footnotes.) I noted a related student note here.