{
  "id": "ELEC_GIFT_VALUATION_DECLARATORY_JUDGMENT",
  "name": "Declaratory Judgment for Gift Valuation",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Only the donor may file after exhausting administrative remedies and within 90 days of the IRS mailing a determination notice.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Enables donors to contest an IRS determination regarding the value of a gift by seeking a binding declaration from the Tax Court.",
  "irc_reference": "IRC §7477",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}