The Cost of living Gift goes towards allowing the Mcguire's to stay in their home and help to provide money for groceries and other living necessities.

 

The College education gift goes toward providing a higher education for the children Molly, Matt and Rory

 

 

In order to comply with IRS Code Section 170 (f)(8), we affirm that no goods, nor services were provided in consideration of this gift.  Please check with your tax professional as to the deductibility of this gift.