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The Charter of the French language and its regulations govern the consultation of English-language content.

Eligible amount of a gift

The value of property given or, if an advantage is obtained in recognition of the gift, the value of the property given minus the amount of the advantage.

The usufruct or right of use that the donor reserves when making a gift of bare ownership of cultural property or a work of art is not considered an advantage. However, the value of the gift is reduced in proportion to the duration of the usufruct or right of use.

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