It is always a bittersweet occasion for charitable planners when clients come in excitedly saying that they would like to leave their business to charity. On the one hand, it is great fun to help clients like these accomplish their charitable goals. It is not as much fun, however, trying to explain to clients – who are becoming noticeably less enthusiastic with every passing second – the hurdles put up by the Internal Revenue Code that will make their generous charitable impulse incredibly complicated, if not impossible, to accomplish.